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Results: 1-6 of 6

Judgment of Tokyo District Court: application of a general anti-avoidance rule concerning reorganization transactions

  • Jones Day
  • -
  • Japan
  • -
  • October 2 2014

On March 18, 2014, the Tokyo District Court affirmed corporate tax assessments against two tax payers: Yahoo Japan Corporation ("Yahoo Japan"), a

Tokyo District Court allows tax saving from share repurchase

  • Jones Day
  • -
  • Japan
  • -
  • October 2 2014

On May 9, 2014, the Tokyo District Court reversed a large tax that had been imposed on a large U.S. multinational's Japanese holding company ("Japan

Global tax update - Japan - May 2014

  • Jones Day
  • -
  • Japan
  • -
  • May 12 2014

Under the most recent tax reform, approved by the Diet in March, Japan has changed its general tax rules applicable to a foreign corporation having a

Tax treatment of stock options issued by "specified multinational enterprises"

  • Jones Day
  • -
  • Japan
  • -
  • September 12 2011

The latest tax reform bill provides that certain multinational companiesthose that make their subsidiary in Japan serve as either a center for their R&D business or their headquarters in Asia that controls their other subsidiaries in Asiaare eligible for special tax treatment

Employee stock plans 2012: year-end international reporting requirements

  • Jones Day
  • -
  • Australia, Canada, China, France, India, Ireland, Israel, Japan, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, Vietnam
  • -
  • December 6 2012

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide

Amendment to the Japanese Real Estate Joint Enterprise Act: will it benefit overseas investors?

  • Jones Day
  • -
  • Japan
  • -
  • July 24 2013

The TMK scheme and the GKTK scheme are typically used by overseas investors as tax-efficient schemes for real estate investment in Japan. Of such