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Employee Stock Plans: Year-End 2015 International Reporting Requirements
  • Jones Day
  • Australia, China, France, India, Ireland, Israel, USA, Vietnam, Japan, Malaysia, Philippines, Singapore, Thailand, United Kingdom
  • January 21 2016

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most


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


Amended Japan-Belgium Tax Treaty Signed
  • Jones Day
  • Japan
  • November 30 2016

On October 12, 2016, the amended tax treaty between Japan and Belgium was signed. The amendments made substantial changes to the existing treaty


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


Outline of the New Tax Agreement Between Japan and Germany
  • Jones Day
  • Germany, Japan
  • October 19 2016

On October 28, 2016, the new tax agreement between Japan and Germany ("Agreement between Japan and the Federal Republic of Germany for the


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


Introduction of Stringent Transfer Pricing Documentation Requirement
  • Jones Day
  • Japan
  • September 12 2016

A recent 2016 tax reform in Japan ("Reform") has introduced stringent Japanese Transfer Pricing Documentation Requirements, which require the


Global Privacy & Cybersecurity Update, Issue 9 - March 2016
  • Jones Day
  • Belgium, Brazil, Canada, Taiwan, USA, Italy, Japan, Mexico, Netherlands, Peru, Spain, China, Colombia, European Union, France, Germany, Hong Kong
  • March 17 2016

For decades, EU data protection rules have set some of the world's highest standards of data protection and are currently undergoing significant


Japan Legal Update Vol. 12 March 2016
  • Jones Day
  • Japan
  • March 24 2016

On February 29, 2016, the Supreme Court (first petty bench) issued a decision describing the standards for applying the general anti-avoidance rule


Japan Legal Update Vol. 13 April 2016
  • Jones Day
  • Japan
  • April 25 2016

On March 11, 2016, the Japanese government submitted instruments of accession to the Patent Law Treaty ("PLT") and the Singapore Treaty on the Law of