Taxation of Corporate Entertainment Expenses in Japan

Taxation of Corporate Entertainment Expenses in Japan PDF Author: Yoichi Nemoto
Publisher:
ISBN:
Category : Business entertaining
Languages : en
Pages : 160

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Taxation of Corporate Entertainment Expenses in Japan

Taxation of Corporate Entertainment Expenses in Japan PDF Author: Yoichi Nemoto
Publisher:
ISBN:
Category : Business entertaining
Languages : en
Pages : 160

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Book Description


Entertainment Expenses Under the Japanese Tax System

Entertainment Expenses Under the Japanese Tax System PDF Author: Sumio Kanai
Publisher:
ISBN:
Category : Business enterprises
Languages : en
Pages : 55

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Q&A on Japanese Taxation for Multinational Corporations

Q&A on Japanese Taxation for Multinational Corporations PDF Author: Yukiyasu Nakata
Publisher: Kluwer Law International B.V.
ISBN: 9403543116
Category : Law
Languages : en
Pages : 283

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Book Description
Given its prominence among the world’s major industrial jurisdictions, Japan is involved in numerous multinational corporate transactions, and its extensive and complex tax regime inevitably plays an important role. This unique book, with its easy-to-use Q&A format, provides succinct and authoritative responses to most of the questions that tax professionals operating in or doing business with Japan are likely to face in practice. The author, a well-known Japanese international tax specialist, has organised eighty-seven questions around tax issues he has consulted on over more than twenty years of direct experience in advising international businesses. The questions, all based on actual examples, cover every area of tax practice, including the following: tax notifications upon establishment of a Japanese company; foreign tax credits; transfer pricing documentation obligations; tax treatment of small- and medium-sized enterprises; exemption from withholding tax for Japanese branches of foreign corporations; withholding tax on royalties for trademarks and relief under tax conventions; withholding tax on directors’ remuneration paid to non-resident directors; maintenance of electronic accounting books and records; tax treatment of bad debt losses; deductibility of entertainment expenses; sales and purchases of goods located in Japan by a foreign corporation; and tax treatment of the cross-border supply of electronic services. The English translations of terms used in Japanese taxation and tax practice are designed to facilitate understanding for non-Japanese tax practitioners. As an overview of Japanese tax issues that may be faced in the realm of international business, this incomparable book provides tax professionals with a wealth of expertise that may be readily applied to any tax strategy involving a business transaction with a Japanese element. It will be welcomed by in-house corporate counsel, taxation academics, and tax lawyers worldwide.

How to Use Entertainment Expenses Under the Japanese Taxation System

How to Use Entertainment Expenses Under the Japanese Taxation System PDF Author: Sumio Kanai
Publisher:
ISBN:
Category : Income tax deductions for travel and entertainment expenses
Languages : en
Pages : 266

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The Japanese Tax System

The Japanese Tax System PDF Author: Hiromitsu Ishi
Publisher: OUP Oxford
ISBN: 0191529354
Category : Business & Economics
Languages : en
Pages : 458

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Book Description
Japan's tax system, which has changed notably through periods of war, post-war reconstruction, rapid economic development, and moderated economic growth, provides outstandingly rich material for in-depth study. In this comprehensive and incisive work, Professor Ishi makes available to English-speaking readers both a detailed description and a perceptive critique of that system. Part I introduces the system in historical and contemporary context and sets out its main features. Part II is devoted to individual income tax - the most important of Japan's taxes - and Part III covers corporate and capital taxation. In Part IV, Professor Ishi provides a detailed analysis of the structure of the indirect tax system in Japan, which proved crucial to tax reform movements in the late 1980s, while Part V discusses the significance of recent tax innovations. This fully revised third edition explores the Japanese government's latest round of tax reforms - a reaction to the country's prolonged period of recession following the collapse of the 'bubble' phenomenon in 1991. Two brand new chapters discuss the effect of environmental taxes and land tax reform, and much of the original data and empirical material has been updated. Professor Ishi's unrivalled experience, including his service on the Tax Advisory Commission (most recently as its Chairman), his activities in scholarly international public finance organizations, and his work in teaching and research, notably in the United States, Italy, and Australia, have enabled him to produce an authoritative and stimulating view of Japan's tax system. His book will be invaluable to all scholars of the theory and practice of taxation.

Japan Tax Guide Volume 1 Strategic Information and Basic Regulations

Japan Tax Guide Volume 1 Strategic Information and Basic Regulations PDF Author: IBP, Inc.
Publisher: Lulu.com
ISBN: 1433026643
Category : Business & Economics
Languages : en
Pages : 311

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2011 Updated Reprint. Updated Annually. Japan Tax Guide

Japanese Tax Policy

Japanese Tax Policy PDF Author: United States. Congress. Joint Economic Committee
Publisher:
ISBN:
Category : Japan
Languages : en
Pages : 172

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Revenue Act of 1978

Revenue Act of 1978 PDF Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 356

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Guide to Japanese Taxes

Guide to Japanese Taxes PDF Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 454

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The Revenue Act of 1971

The Revenue Act of 1971 PDF Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 1612

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