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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


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


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 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


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"


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


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


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


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