"Implications of the Apple Case for International Tax Strategy Concerning Intangible Assets"
Details
| Author |
|
|---|---|
| Related Practice Areas | Tax International Practice Mergers and Acquisitions |
| Language | Japanese |
| Publication |
Junkan Keirijouhou No. 1356 |
| Date of Publication |
August 20, 2013 and September 1, 2013 (Double edition) |
Tax：Publications
- Book
- "Legal and Tax Affairs concerning Trading of Unlisted Shares (Financing for Start-ups)"
- Article
- "International Comparative Legal Guide to: Private Client 2024 - Japan Chapter"
- Magazine Article
- "Tax Treatment of Alternatives to Trust-Type Stock Options"
- Magazine Article
- "Taxation and Risks Concerning New Working Styles: Prospects for Digital Nomads (that are Companies) - Can Applicability of Permanent Establishment be Judged Appropriately?"
- Magazine Article
- "Taxation and Risks Concerning New Working Styles: Prospects for Digital Nomads (who are Individuals) - How Do Interpretations of the Income Tax Act Apply?"
International Practice：Publications
- Magazine Article
- "Essential Information on Global Personal Information Regulations, in the Form of Dialogue (17): Regulations on Cookies in Various Countries (2) - Europe"
- Magazine Article
- "Commentary on Amendment of Companies Act of China (2)"
- Magazine Article
- "Legal Issues Regarding DAO"
- Magazine Article
- "Essential Information on Global Personal Information Regulations, in the Form of Dialogue (16): Regulations on Cookies in Various Countries (1) - General Overview and USA"
- Magazine Article
- "Commentary on Amendment of Companies Act of China (1)"
Mergers and Acquisitions：Publications
- Magazine Panel Discussion
- "How to Respond to a 'Bona Fide Offer'"
- Magazine Article
- "Practical Issues Concerning Joint Ventures (3) - Including from the Perspective of Operating of Joint Ventures"
- Magazine Article
- "Practical Issues Concerning Joint Ventures (2) - Including from the Perspective of Operating of Joint Ventures"
- Article
- "Technology M&A 2024 - Japan Chapter (Trends and Developments)"
- Magazine Article
- "Practical Issues Concerning Joint Ventures (1) - Including from the Perspective of Operating of Joint Ventures"
Atsushi Oishi：Publications
- Article
- "International Comparative Legal Guide to: Private Client 2024 - Japan Chapter"
- Magazine Article
- "Tax Treatment of Alternatives to Trust-Type Stock Options"
- Article
- "Chambers Global Practice Guides Private Wealth 2023 - Japan Chapter"
- Magazine Article
- "Tax Systems for Share Delivery to Avoid Hindering M&A in Exchange for Shares"
- Magazine Article
- "Analyzing 'Tax Handling Concerning NFTs' Published by the National Tax Agency Based on Taxation Theory in Accordance with Legal Relationships Under Private Law"
Hiroyuki Kurihara：Publications
- Magazine Article
- "Application of the CFC Rules to Captives - Interpretation of 'Subject of Insurance' (Tokyo High Court Decision dated September 14, 2022)"
- Book
- ”Comprehensive Analysis of M&A Laws of Japan, 2nd edition”
- Book Article
- "Legal and Tax Affairs in Business Successions and M&As for Family Businesses – Second edition"
- Magazine Article
- ”Determination of Economic Rationality in Corporate Reorganization”
- Book Article
- "M&A Strategies from both a Tax and Legal Perspective - Third edition"
Akihiro Yamada：Publications
- Book
- ”Comprehensive Analysis of M&A Laws of Japan, 2nd edition”
- Book Article
- "Legal and Tax Affairs in Business Successions and M&As for Family Businesses – Second edition"
- Book Article
- "M&A Strategies from both a Tax and Legal Perspective - Third edition"
- Magazine Article
- "UNIVERSAL MUSIC Case - Analysis of the Tokyo High Court Decision (Tokyo High Court Decision dated June 24, 2020)"
- Book Article
- "Q&A Anti-Tax Haven Rules in Practice"