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Results: 1-10 of 42

Japan Legal Update, Vol. 17 - August 2016
  • Jones Day
  • Japan
  • August 28 2016

On July 1, 2016, the Supreme Court (first petty bench) issued a decision (the "Decision") that may have a material impact on Japanese M&A practice


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


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. 10: December 2015January 2016
  • Jones Day
  • Japan
  • January 28 2016

On November 11, 2015, a cabinet order setting the effective date of the Act on Special Measures Concerning Civil Court Proceedings for the Collective


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


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


Japan Legal Update, Vol. 15 June 2016
  • Jones Day
  • Japan
  • June 24 2016

An Amendment to the Banking Act, Etc. (the "Amendment") was enacted on May 25, 2016. The rapid innovation of information technology ("IT"


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


Employee stock plans 2012: year-end international reporting requirements
  • Jones Day
  • Australia, Canada, China, France, India, Thailand, United Kingdom, USA, Vietnam, Ireland, Israel, Japan, Malaysia, Philippines, Singapore
  • 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


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