Author: Yoichi Nemoto
Publisher:
ISBN:
Category : Business entertaining
Languages : en
Pages : 160
Book Description
Taxation of Corporate Entertainment Expenses in Japan
Author: Yoichi Nemoto
Publisher:
ISBN:
Category : Business entertaining
Languages : en
Pages : 160
Book Description
Publisher:
ISBN:
Category : Business entertaining
Languages : en
Pages : 160
Book Description
Q&A on Japanese Taxation for Multinational Corporations
Author: Yukiyasu Nakata
Publisher: Kluwer Law International B.V.
ISBN: 9403543116
Category : Law
Languages : en
Pages : 283
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.
Publisher: Kluwer Law International B.V.
ISBN: 9403543116
Category : Law
Languages : en
Pages : 283
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.
The Japanese Tax System
Author: Hiromitsu Ishi
Publisher: OUP Oxford
ISBN: 0191529354
Category : Business & Economics
Languages : en
Pages : 458
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.
Publisher: OUP Oxford
ISBN: 0191529354
Category : Business & Economics
Languages : en
Pages : 458
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.
Revenue Act of 1978
Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 356
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 356
Book Description
Tariff and Trade Proposals
Author: United States. Congress. House. Ways and Means
Publisher:
ISBN:
Category :
Languages : en
Pages : 1842
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 1842
Book Description
Japanese Tax Policy
Author: United States. Congress. Joint Economic Committee
Publisher:
ISBN:
Category : Japan
Languages : en
Pages : 172
Book Description
Publisher:
ISBN:
Category : Japan
Languages : en
Pages : 172
Book Description
Japanese Commercial Law in an Era of Internationalization
Author: Hiroshi Oda
Publisher: Springer
ISBN: 9781853337864
Category : Law
Languages : en
Pages : 344
Book Description
This book provides an overview of the considerable developments in commercial law and practice in Japan in recent years, by looking critically at the reforms and attempts at harmonization undertaken in the face of growing international trade and markets.
Publisher: Springer
ISBN: 9781853337864
Category : Law
Languages : en
Pages : 344
Book Description
This book provides an overview of the considerable developments in commercial law and practice in Japan in recent years, by looking critically at the reforms and attempts at harmonization undertaken in the face of growing international trade and markets.
Tax Reform
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 908
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 908
Book Description
Tariff and Trade Proposals
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Foreign trade regulation
Languages : en
Pages : 1412
Book Description
Publisher:
ISBN:
Category : Foreign trade regulation
Languages : en
Pages : 1412
Book Description
Setting Up & Operating a Business in Japan
Author: Helene Thian
Publisher: Tuttle Publishing
ISBN: 1462902421
Category : Business & Economics
Languages : en
Pages : 125
Book Description
"A unique handbook, speaking to the key issues and drawing on the experiences of veterans at the Japan business game." --James C. Abegglen, Cofounder, Boston Consulting Group More and more foreign-owned businesses are set up in Japan every year-and dozens fail because they are not set up properly. Now, an American lawyer working in Tokyo has written this new, compact handbook that will give you all the information you need to get your business off the ground and keep it there. Packed with business tips, legal information, interviews with successful foreign business people, and insider perspectives on Japanese business practices, this book is essential for the entrepreneur, the foreign enterprise representative, or anyone who wants to build a successful business in the world's most competitive marketplace. Topics of Setting up and Operating a Business in Japan include: Working with the Japanese. Forming a Company. Financing. Taxation. Visas. Employees. Cost of Doing Business. Advertising. Pros and Cons of Being a Foreign Business. Business Advice. Business Organizations. Professional Clubs. Helpful Organizations. Communication Services
Publisher: Tuttle Publishing
ISBN: 1462902421
Category : Business & Economics
Languages : en
Pages : 125
Book Description
"A unique handbook, speaking to the key issues and drawing on the experiences of veterans at the Japan business game." --James C. Abegglen, Cofounder, Boston Consulting Group More and more foreign-owned businesses are set up in Japan every year-and dozens fail because they are not set up properly. Now, an American lawyer working in Tokyo has written this new, compact handbook that will give you all the information you need to get your business off the ground and keep it there. Packed with business tips, legal information, interviews with successful foreign business people, and insider perspectives on Japanese business practices, this book is essential for the entrepreneur, the foreign enterprise representative, or anyone who wants to build a successful business in the world's most competitive marketplace. Topics of Setting up and Operating a Business in Japan include: Working with the Japanese. Forming a Company. Financing. Taxation. Visas. Employees. Cost of Doing Business. Advertising. Pros and Cons of Being a Foreign Business. Business Advice. Business Organizations. Professional Clubs. Helpful Organizations. Communication Services