Posts Tagged ‘tax haven countermeasures’

Japanese CFCs – “Non Related Person Standard Business”

March 16, 2010  |  Japanese CFC  |  No Comments

The non related business standard and the Japanese CFC regulations.

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Japanese tax haven rules (CFC, Subpart F) – overview/タックスヘイベン対策税制

March 15, 2010  |  Japanese CFC  |  No Comments

Introduction to concepts and scope of the Japanese tax haven countermeasures (CFC) rules.

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Japanese tax haven rules – Glossary

March 15, 2010  |  International Taxation  |  No Comments

Natto - the foreigner's final frontier

How to use this glossary

This post lists up various terms used in the Japanese tax haven countermeasures taxation law (THCML). The THCML performs the same role in the Japan tax system as the CFC and Subpart F legislation in the US and UK tax systems. Read More