Archive for September 20th, 2010

The Japanese general tax anti-avoidance rule

September 20, 2010  |  basics, Latest  |  No Comments

Lanterns in the shrine of Kasuga Taisha, in Nara central Japan.

Japan has a very broad general tax anti-avoidance rule that can be applied to certain defined classes of company (referred to below as ‘Anti-Avoidance Rule Companies’ or ‘AAR Cos’).  This is Article 132 of the Japanese Corporation Tax Law.

The scope of the companies to whom this rule can apply Read More