Archive for December 9th, 2010

Debate on 2011 tax reform reaching a peak

December 9, 2010  |  News, Policy  |  No Comments

News, information

On the 9th of December 2010, the Nikkei Keizai Shimbun reported on a meeting held the previous day of all members of the Japanese Tax Commission (the ‘JTC’). The timing of the meeting reflects the approaching end of year deadline to finalize plans for 2011 tax reform. Read More

Debt equity swap taxation

December 9, 2010  |  Corporate Recovery, Court  |  No Comments

Japanese judicial decisions

On 15 September 2010 the 12th division of the Tokyo High Court issued a judgment concerning the taxation of gain arising from the extinguishment of debt in a debt equity swap (‘DES’) transaction. Read More