Download or read book Business Practices and Taxation in Japan written by Takashi Kuboi and published by . This book was released on 1995 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Business Practices and Taxation in Japan written by 尭史·窪井 and published by . This book was released on 1993 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Q A on Japanese Taxation for Multinational Corporations written by Yukiyasu Nakata and published by Kluwer Law International B.V.. This book was released on 2022-07-08 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given its prominence among the world’s major industrial jurisdictions, Japan is involved in numerous multinational corporate transactions, and its extensive and complex tax regime inevitably plays an important role. This unique book, with its easy-to-use Q&A format, provides succinct and authoritative responses to most of the questions that tax professionals operating in or doing business with Japan are likely to face in practice. The author, a well-known Japanese international tax specialist, has organised eighty-seven questions around tax issues he has consulted on over more than twenty years of direct experience in advising international businesses. The questions, all based on actual examples, cover every area of tax practice, including the following: tax notifications upon establishment of a Japanese company; foreign tax credits; transfer pricing documentation obligations; tax treatment of small- and medium-sized enterprises; exemption from withholding tax for Japanese branches of foreign corporations; withholding tax on royalties for trademarks and relief under tax conventions; withholding tax on directors’ remuneration paid to non-resident directors; maintenance of electronic accounting books and records; tax treatment of bad debt losses; deductibility of entertainment expenses; sales and purchases of goods located in Japan by a foreign corporation; and tax treatment of the cross-border supply of electronic services. The English translations of terms used in Japanese taxation and tax practice are designed to facilitate understanding for non-Japanese tax practitioners. As an overview of Japanese tax issues that may be faced in the realm of international business, this incomparable book provides tax professionals with a wealth of expertise that may be readily applied to any tax strategy involving a business transaction with a Japanese element. It will be welcomed by in-house corporate counsel, taxation academics, and tax lawyers worldwide.

Download or read book Japan s Corporate Income Tax written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2014-08-04 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper explores how corporate income tax reform can help Japan increase investment and boost potential growth. Using international and Japan-specific empirical estimates of corporate tax elasticities, investment is predicted to expand by around 0.4 percent for each point of rate reduction. International consensus estimates suggest further that between 10 and 30 percent of the static revenue loss could be recovered in the long run through dynamic scoring, although Japan’s offset may be closer to the lower bound. Compensating fiscal measures are necessary in light of Japan’s tight fiscal constraints. The scope for base broadening in the corporate income tax is found to be limited and some forms of base broadening will undo positive investment effects of a rate cut. Alternative revenue sources include higher consumption and property taxes. A gradual approach toward lowering tax rates mitigates windfall gains and reduces short-run revenue costs. An incremental allowance-for-corporate-equity system could boost investment with limited fiscal costs in the short run.

Download or read book The Japanese Tax System written by Hiromitsu Ishi and published by OUP Oxford. This book was released on 2001-03-01 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: Japan's tax system, which has changed notably through periods of war, post-war reconstruction, rapid economic development, and moderated economic growth, provides outstandingly rich material for in-depth study. In this comprehensive and incisive work, Professor Ishi makes available to English-speaking readers both a detailed description and a perceptive critique of that system. Part I introduces the system in historical and contemporary context and sets out its main features. Part II is devoted to individual income tax - the most important of Japan's taxes - and Part III covers corporate and capital taxation. In Part IV, Professor Ishi provides a detailed analysis of the structure of the indirect tax system in Japan, which proved crucial to tax reform movements in the late 1980s, while Part V discusses the significance of recent tax innovations. This fully revised third edition explores the Japanese government's latest round of tax reforms - a reaction to the country's prolonged period of recession following the collapse of the 'bubble' phenomenon in 1991. Two brand new chapters discuss the effect of environmental taxes and land tax reform, and much of the original data and empirical material has been updated. Professor Ishi's unrivalled experience, including his service on the Tax Advisory Commission (most recently as its Chairman), his activities in scholarly international public finance organizations, and his work in teaching and research, notably in the United States, Italy, and Australia, have enabled him to produce an authoritative and stimulating view of Japan's tax system. His book will be invaluable to all scholars of the theory and practice of taxation.

Download or read book Japan Tax Guide Volume 1 Strategic Information and Basic Regulations written by IBP, Inc. and published by Lulu.com. This book was released on 2016-05-04 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: 2011 Updated Reprint. Updated Annually. Japan Tax Guide

Download or read book Tax System Tax Practice in Japan written by Nihon Seisansei Honbu and published by . This book was released on 1962 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Japan written by DRT International. New York, NY. and published by . This book was released on 1991 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Doing Business in Japan written by and published by . This book was released on 1983 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Survey of Some Japanese Tax Laws written by Eric Victor Ambrose De Becker and published by . This book was released on 1979 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Handbook on Japanese Taxes written by Nihon Bōeki Shinkōkai and published by . This book was released on 1977 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.

Download or read book Japan Tax Guide written by Igor S. Oleynik and published by . This book was released on 2003 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ultimate guide for conducting investment, export-import activity in the country. Strategic and business information, contacts, regulations and more. Updated annually

Download or read book How to Do Business with the Japanese written by Boye De Mente and published by National Textbook Company. This book was released on 1987 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Guide to Japanese Taxes written by and published by . This book was released on 1988 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation in Japan written by and published by . This book was released on 1985 with total page 89 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Law in Japan written by Ichiro Otsuka and published by Springer. This book was released on 2000-12-22 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although all Japanese tax law is statutory in origin, actual sources of tax law encompass not only national legislation but also substantive and procedural guidelines established by the Cabinet and ministries, administrative circulars promulgated by the National Tax Agency and other government bodies, and decisions of the National Tax Tribunal And The judicial courts. Tax Law in Japan, written by three Japanese business and tax lawyers with international experience, Is the ideal guide to navigating the complex tax regime associated with foreign investment in Japan. Among the many essential topics covered are the following: historical, economic, and political background; criteria for income taxation on inbound and outbound transactions; practitioners licensed to handle tax matters; income tax withholding vs. self-assessment; rates and exemptions; incentives and disincentives; dispute settlement procedures and rights to objection and appeal; and excise and property taxes. With numerous explanatory charts and tables, comprehensive and up-to-date bibliographies, and a detailed topical index, Tax Law in Japan is the ideal starting point for international tax practitioners and business persons contemplating transactions with Japanese parties.