Magazine
Article
"Financial Regulations and Taxation of Foreign Trust-type Funds that are not Foreign Investment Trusts"
Details
| Author |
|
|---|---|
| Related Practice Areas | Regulatory/Regulated Transactions Financial Regulation Finance Asset Management/Investment Funds Tax Tax Planning Tax Disputes |
| Language | Japanese |
| Publication |
Kinyu Homu Jijo No.2240 |
| Date of Publication | August 25, 2024 |
| Link |
KINZAI Institute for Financial Affairs, Inc. |
Regulatory/Regulated Transactions：Publications
- Book
- "Insider Trading (Second Edition)"
- Book
- "Textbook of International Trade Law Practice"
- Book
- "New Textbook for NFT: Business Models, and Law, Accounting and Tax in the Web3 Era"
- Article
- "Lexology Panoramic: Drone Regulation 2025 - Japan Chapter"
- Magazine Article
- "[Forum for Trusts] The Act on the Promotion of Cash Flow-Based Lending - Focusing on Regulations Regarding Trusts Pertaining to Enterprise Value Charge"
Financial Regulation：Publications
- Book
- "Insider Trading (Second Edition)"
- Book
- "New Textbook for NFT: Business Models, and Law, Accounting and Tax in the Web3 Era"
- Magazine Article
- "Current Status of Measures for Money Laundering, Terrorist Financing and Proliferation Finance"
- Magazine Article
- "[Forum for Trusts] The Act on the Promotion of Cash Flow-Based Lending - Focusing on Regulations Regarding Trusts Pertaining to Enterprise Value Charge"
- Magazine Article
- "Amendments to the Financial Instruments and Exchange Act in 2024: Tender Offer System and Large Shareholding Reporting System"
Finance：Publications
- Book
- "Insider Trading (Second Edition)"
- Magazine Article
- "Impact of Global Minimum Tax (Income Inclusion Rule) on Investments in Foreign Funds (2)"
- Magazine Article
- "Key Practice Points Concerning Bond-Type Class Shares"
- Magazine Article
- "[Forum for Trusts] The Act on the Promotion of Cash Flow-Based Lending - Focusing on Regulations Regarding Trusts Pertaining to Enterprise Value Charge"
- Magazine Article
- "Impact of Global Minimum Tax (Income Inclusion Rule) on Investments in Foreign Funds (1)"
Asset Management/Investment Funds：Publications
- Magazine Article
- "Impact of Global Minimum Tax (Income Inclusion Rule) on Investments in Foreign Funds (2)"
- Magazine Article
- "Impact of Global Minimum Tax (Income Inclusion Rule) on Investments in Foreign Funds (1)"
- Article
- "Lexology Panoramic: Fund Management 2024 - Japan Chapter"
- Article
- "Chambers Global Practice Guides Construction Law 2024 - Japan Chapter"
- Article
- "Chambers Global Practice Guides Real Estate 2024 - Japan Chapter"
Tax：Publications
- Magazine Article
- "Impact of Global Minimum Tax (Income Inclusion Rule) on Investments in Foreign Funds (2)"
- Magazine Article
- "Impact of Global Minimum Tax (Income Inclusion Rule) on Investments in Foreign Funds (1)"
- Magazine Article
- "M&A to Consider When There is No Family, Etc. to Succeed to the Business and Related Legal and Tax Affairs - Part 15 M&A and Cancellation of Manager's Guarantees in the Business Revitalization Phase"
- Magazine Article
- "M&A to Consider When There is No Family, Etc. to Succeed to the Business and Related Legal and Tax Affairs - Part 14 Key Points for Executive Service Agreements"
- Article
- "Chambers Global Practice Guides Private Wealth 2024 - Japan Chapter"
Tax Planning：Publications
- Magazine Article
- "Impact of Global Minimum Tax (Income Inclusion Rule) on Investments in Foreign Funds (2)"
- Magazine Article
- "Impact of Global Minimum Tax (Income Inclusion Rule) on Investments in Foreign Funds (1)"
- Article
- "Chambers Global Practice Guides Private Wealth 2024 - Japan Chapter"
- Magazine Article
- "Tax Treatment of Alternatives to Trust-Type Stock Options"
- Article
- "Chambers Global Practice Guides Private Wealth 2023 - Japan Chapter"
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"
Keiichi Bando：Publications
- Magazine Article
- "Impact of Global Minimum Tax (Income Inclusion Rule) on Investments in Foreign Funds (2)"
- Magazine Article
- "Impact of Global Minimum Tax (Income Inclusion Rule) on Investments in Foreign Funds (1)"
- Book Article
- "Legal and Tax Affairs in Business Successions and M&As for Family Businesses – Second edition"
- Magazine Article
- "Tax Case Bulletin: Applicability to Common Expenses of Profit-making Businesses and Nonprofit Businesses and Allocation Criteria Thereof - National Tax Tribunal Decision of February 15, 2019"
- Book Article
- "Q&A Anti-Tax Haven Rules in Practice"