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Results: 1-10 of 44

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


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


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. 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


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


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


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


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


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