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Japan Compliance Guide: Taxation

Japan Compliance Guide: Taxation

Author: Landau,Todd M.
Publisher: CCH Japan
ISBN: 9784915845093
Published In: July 2012
Format: Paperback
Jurisdiction: Japan ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

There are many gray areas in Japanese Tax Law, and violating some regulations get you serious troubles. To comply and understand Japanese taxation is essential key to have successful business in Japan. This book will cover Taxation part of Japan compliance.

Over the past 25 years, change has come rapidly and profoundly as Japanese tax and fiscal policy has kept pace with and, in some measures, even surpassed the leading global tax policy trends. Today, a much greater level of Japanese technical tax skills is required for Japanese tax compliance excellence. Among the legislative developments that have contributed to the need for greater technical sophistication, even just in regard to tax compliance are: the Japanese transfer pricing and advanced pricing agreement rules, the thin capitalisation rules, the Japanese foreign tax credit and foreign tax credit limitation rules, the anti-tax haven CFC rules, the reorganisation rules, the change of control & business loss disallowance rules, the tax consolidation rules, the revised depreciation rules and the new foreign dividend income exemption rules. In addition, there have been so many new Japanese laws and new Japanese GAAP standards that have contributed to the further development and complexity of Japanese tax laws, including the new Japanese Company Law, a new Japanese Trust law, new stock option and treasury stock rules, new leasing principles, and many more.

The Japan Compliance Guide: Taxation is intended primarily for those readers who wish to advance their understanding of the fundamentals of Japanese tax compliance.

Features and Benefits

Incorporates commentary on tax law and practice in Japan
Contains references to legislation to help readers refer to relevant legislation
Provides information on tax compliance requirements

§         Tax tables and features
§         Overview of corporate income tax
§         Overview of personal income tax
§         Other taxes
§         Tax incentives
§         Dealing with tax laws in Japan
§         The tax compliance environment
§         The role of rulings