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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

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

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