Archive for March 15th, 2010

Exclusions from the Japanese CFC rules

March 15, 2010  |  Japanese CFC  |  No Comments

Exclusions from the application of the Japanese CFC regulations.

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Scope of the Japanese CFC rules

March 15, 2010  |  Japanese CFC  |  No Comments

Scope of Japanese foreign subsidiaries within the Japanese CFC rules.

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Japanese tax haven rules (CFC, Subpart F) – overview/タックスヘイベン対策税制

March 15, 2010  |  Japanese CFC  |  No Comments

Introduction to concepts and scope of the Japanese tax haven countermeasures (CFC) rules.

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Japanese tax haven rules – Glossary

March 15, 2010  |  International Taxation  |  No Comments

Natto - the foreigner's final frontier

How to use this glossary

This post lists up various terms used in the Japanese tax haven countermeasures taxation law (THCML). The THCML performs the same role in the Japan tax system as the CFC and Subpart F legislation in the US and UK tax systems. Read More