Below are articles outlining the basic thin capitalisation rules in Japan. Later articles will outline the application to specific industries and transactions.
02/10/2011 • The following case study considers whether or not a transaction that does not have the legal form of a guarantee may still...Read More
02/09/2011 • The following article is a case study looking at the application of the Japanese thin capitalisation regulations to a stock...Read More
08/21/2010 • This article consists of three diagrams which illustrate how the Japanese thin capitalisation regulations are applied. The first diagram...Read More
07/05/2010 • This post is the first in a series looking at how the return of funds to shareholders is treated for...Read More
03/30/2010 • Attached here is the form required in a Japanese tax return that is used to calculate the leverage ratios required...Read More