Magazine Article
”Determination of Economic Rationality in Corporate Reorganization”

Details

Author
Related Practice Areas Mergers and Acquisitions Mergers and Acquisitions/Reorganizations Tax Tax Planning Tax Disputes
Language Japanese
Publication Weekly Tax News
Vol.77 No.13
Date of Publication December 1, 2022
Link ZEIMU KEIRI KYOKAI CO.,LTD

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"

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Mergers and Acquisitions/Reorganizations:Publications

Magazine Article
"Amendments to the Financial Instruments and Exchange Act in 2023: Trends in Amendments to Information Disclosure Systems in Japan"
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
"Technology M&A 2024"

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Tax:Publications

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?"
Magazine Article
"Recent topics and practice concerning stock option"

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Tax Planning:Publications

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
"Swiss Individual Taxation and Tax Issues when Relocating to Switzerland"
Book
"Legal and Tax Affairs for Limited Liability Companies"

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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
"Aggregation of losses arising from 'Miscellaneous Income' with other types of income"
Magazine Article
"Accumulation of Shares in Preparation for Squeeze-Out"

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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"
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)"

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