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Results: 1-10 of 37

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


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


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


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


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


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


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. 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"


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


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