Magazine Article
"Analysis of Articles 132 and 132-2 of the Corporation Tax Act–Personal Opinion on the Articles and Practical Points–"

Details

Author
Related Practice Areas Tax Tax Disputes
Language Japanese
Publication TAXATION BUSINESS REVIEW
Vol.64 No.1
Date of Publication January 1, 2016
Link Chuokeizai-sha, Inc.

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?"

View All

Tax Disputes:Publications

Magazine Article
"Application of the CFC Rules to Captives - Interpretation of 'Subject of Insurance' (Tokyo High Court Decision dated September 14, 2022)"
Magazine Article
"Applicability of the Six General Provisions for Valuation of Unlisted Shares Based on the 2023 Supreme Court Decision (Based on the Case of Chuoh Publishing Holdings)"
Book
”Comprehensive Analysis of M&A Laws of Japan, 2nd edition”
Magazine Article
”Determination of Economic Rationality in Corporate Reorganization”
Magazine Article
"Aggregation of losses arising from 'Miscellaneous Income' with other types of income"

View All

Makoto Sakai:Publications

Article
"International Comparative Legal Guide to: Private Client 2024 - Japan Chapter"
Magazine Article
"Recent topics and practice concerning stock option"
Article
"Chambers Global Practice Guides Private Wealth 2023 - Japan Chapter"
Article
"International Comparative Legal Guide to: Aviation Finance & Leasing 2023 - Japan chapter"
Magazine Article
"Private Equity in Japan: Overview"

View All