Archive for March, 2011

Case Study: Japanese companies incorporating an overseas branch

A monochrome picture of Modern Japan that manages to capture some of the atmosphere of the pre war Showa period.

The Japanese tax rules related to the taxation of corporate reorganisations (discussed here) can be applied, with some modification and additional considerations, to transactions involving foreign companies.

The following article gives an example of their application to a relatively simple transaction, the incorporation of a foreign branch of a Japanese company.

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Tax avoidance and the Takefuji case

March 1, 2011  |  Court, News  |  No Comments

Japanese judicial decisions

On 18th February 2011 the Japanese Supreme Court handed down a decision in favor of the heir of the Japanese consumer finance company, Takefuji, in a case relating to individual tax residence for Japanese tax purposes.. Read More