Archive for August 16th, 2010

Japanese land values – resources

August 16, 2010  |  Real Estate  |  No Comments

The new Modern Art Museum near Roppongi

This article collates together some of the resources on the web that can be used to help assess Japanese land values. Land valuation in Japan is made complicated by the different agencies that issue data on land value combined with the relative lack of liquidity in real estate. Read More

Mergers and qualification for tax purposes – flowchart

Merger criteria flowchart

The flowchart in this article outlines the criteria that determine whether or not a Merger is qualified for Japanese tax purposes. Where a merger is qualified for Japanese tax purposes then, in principle, the Merger is not treated as a taxable event and gains or losses, including the recognition of goodwill, that would otherwise be crystallised in the Ceasing Company in the Merger are deferred. Read More