Tokumei Kumiai

This page collates links to posts related to Tokumei Kumiai agreements (‘TK’s), both those directly related to TK agreements and posts with topics useful for people dealing with TK agreements.

Posts, articles

Below are links to posts on this site relating to TK Contracts.

The legal scope of TK agreements

The legal scope of TK agreements

04/27/2010 • Analysis of the legal definition of a TK agreement from the National Tax College discussion...Read More

TKs - treatment under different tax treaties

TKs – treatment under different tax treaties

03/06/2010 • Table listing how TK distributions are taxed under Japan's tax...Read More

Taxation of TK distributions

Taxation of TK distributions

02/14/2010 • Taxation of TK distributions under Japanese domestic tax...Read More

Taxation of TK operator and investor

Taxation of TK operator and investor

02/14/2010 • Roles and taxation of the TK operator and TK...Read More

Sales, exits from TK Contracts

Sales, exits from TK Contracts

02/14/2010 • Issues on sale of interests in TK...Read More

Applying tax treaties to TKs

Applying tax treaties to TKs

02/14/2010 • Interpretation and application of tax treaties to TK...Read More

Tokumei kumiai taxation - outline

Tokumei kumiai taxation – outline

02/11/2010 • Diagrams and overview of TK...Read More


Diagrams

Basic TK Structure



A diagram showing the basic parties and relationships involved in a TK Agreement.






Tables


External resources