Archive for July 16th, 2010

Japanese CFCs – diagrams

July 16, 2010  |  Japanese CFC  |  No Comments

One of many small shops in Tokyo's Akihabara selling computer parts.

This post introduces three diagrams intended to help understand how to determine whether a foreign entity is a Foreign Related Party for THCML, how to determine direct and indirect ownership percentages in different circumstances and also how to calculate the Ownership Ratio used to apply Current Taxation to Japanese resident companies or individuals Read More