Download or read book Tax Law in Japan written by Masatami Otsuka and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Guide to navigating the complex tax regime associated with foreign investment in Japan. Among the 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; excise and property taxes; and tax treaties.
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 The Revised Tax Laws of Japan written by Japan and published by . This book was released on 1913 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Japanese Tax System written by Hiromitsu Ishi and published by Oxford University Press. This book was released on 2001 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides English-speakers with a comprehensive description and incisive critique of the Japanese tax system. The 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.
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 1931 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book War and Armament Taxes of Japan written by Tamizō Kushida and published by New York, Oxford University Press. This book was released on 1923 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: SCOTT (copy 1): From the John Holmes Library collection.
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 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 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 Outline of Japanese Tax written by Japan. Ōkurashō. Shuzeikyoku and published by . This book was released on 2003 with total page 418 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 1993 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Law in Japan Second Edition written by Eiichiro Nakatani and published by . This book was released on 2006 with total page 186 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 N.
Download or read book The Principal Tax Laws of Japan written by William Joseph Sebald and published by . This book was released on 1938 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Business Practices and Taxation in Japan written by Takashi Kuboi and published by . This book was released on 1989 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Outline of National Tax in Japan written by Japan. Ōkurashō. Shuzeikyoku and published by . This book was released on 1956 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Original Texts and English Translations of Japanese Laws and Acts Related to Taxation of Nonresidents and Foreign Corporations written by Ministry of Justice of Japan and published by CreateSpace. This book was released on 2010-04-22 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume contains three documents related to laws and acts concerning taxation of nonresidents and foreign corporations in Japan; Income Tax Act, Corporation Tax Act, and Act on Special Measures Concerning Taxation. Kentaro Sato (Editor)
Download or read book A Brief Survey of Japanese Law written by James Lee Kauffman and published by . This book was released on 1944 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt:
