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.
Below are links to posts on this site relating to TK Contracts.
04/27/2010 • Analysis of the legal definition of a TK agreement from the National Tax College discussion...Read More
03/06/2010 • Table listing how TK distributions are taxed under Japan's tax...Read More
02/14/2010 • Taxation of TK distributions under Japanese domestic tax...Read More
02/14/2010 • Roles and taxation of the TK operator and TK...Read More
02/14/2010 • Interpretation and application of tax treaties to TK...Read More
A diagram showing the basic parties and relationships involved in a TK Agreement.
- List outlining the treatment of cross border TK Distributions under Japanese tax treaties. Also, click here for a link to tax treaties in English.
- Tokumeikumiai.com – in Japanese and dedicated to Tokumei Kumiai