Japan S Corporate Income Tax
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Japan S Corporate Income Tax
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Author : Ruud A. de Mooij
language : en
Publisher: International Monetary Fund
Release Date : 2014-08-04
Japan S Corporate Income Tax written by Ruud A. de Mooij and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-08-04 with Business & Economics categories.
This paper explores how corporate income tax reform can help Japan increase investment and boost potential growth. Using international and Japan-specific empirical estimates of corporate tax elasticities, investment is predicted to expand by around 0.4 percent for each point of rate reduction. International consensus estimates suggest further that between 10 and 30 percent of the static revenue loss could be recovered in the long run through dynamic scoring, although Japan’s offset may be closer to the lower bound. Compensating fiscal measures are necessary in light of Japan’s tight fiscal constraints. The scope for base broadening in the corporate income tax is found to be limited and some forms of base broadening will undo positive investment effects of a rate cut. Alternative revenue sources include higher consumption and property taxes. A gradual approach toward lowering tax rates mitigates windfall gains and reduces short-run revenue costs. An incremental allowance-for-corporate-equity system could boost investment with limited fiscal costs in the short run.
Japan S Corporate Income Tax Overview And Challenges
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Author : Thomas Dalsgaard
language : en
Publisher: International Monetary Fund
Release Date : 2008
Japan S Corporate Income Tax Overview And Challenges written by Thomas Dalsgaard and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
In this paper potential financial linkages between liquidity and bank solvency measures in advanced economies and emerging market (EM) bond and stock markets are analyzedduring the latest crisis. A multivariate GARCH model is estimated in order to gauge the extent of co-movements of these financial variables across markets. The findings indicate that the notion of possible de-coupling (in the financial markets) had been misplaced. While EM stock markets reached their peak in the last quarter of 2007, interlinkages between funding stress and equity markets in advanced economies and EM financial indicators were highly correlated and have seen sharp increases during specific crisis moments.
Q A On Japanese Taxation For Multinational Corporations
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Author : Yukiyasu Nakata
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2022-07-08
Q A On Japanese Taxation For Multinational Corporations written by Yukiyasu Nakata and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-07-08 with Law categories.
Given its prominence among the world’s major industrial jurisdictions, Japan is involved in numerous multinational corporate transactions, and its extensive and complex tax regime inevitably plays an important role. This unique book, with its easy-to-use Q&A format, provides succinct and authoritative responses to most of the questions that tax professionals operating in or doing business with Japan are likely to face in practice. The author, a well-known Japanese international tax specialist, has organised eighty-seven questions around tax issues he has consulted on over more than twenty years of direct experience in advising international businesses. The questions, all based on actual examples, cover every area of tax practice, including the following: tax notifications upon establishment of a Japanese company; foreign tax credits; transfer pricing documentation obligations; tax treatment of small- and medium-sized enterprises; exemption from withholding tax for Japanese branches of foreign corporations; withholding tax on royalties for trademarks and relief under tax conventions; withholding tax on directors’ remuneration paid to non-resident directors; maintenance of electronic accounting books and records; tax treatment of bad debt losses; deductibility of entertainment expenses; sales and purchases of goods located in Japan by a foreign corporation; and tax treatment of the cross-border supply of electronic services. The English translations of terms used in Japanese taxation and tax practice are designed to facilitate understanding for non-Japanese tax practitioners. As an overview of Japanese tax issues that may be faced in the realm of international business, this incomparable book provides tax professionals with a wealth of expertise that may be readily applied to any tax strategy involving a business transaction with a Japanese element. It will be welcomed by in-house corporate counsel, taxation academics, and tax lawyers worldwide.
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Author : 五味雄治
language : en
Publisher:
Release Date : 2007-08-31
written by 五味雄治 and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-08-31 with Business tax categories.
The Japanese Tax System
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Author : Hiromitsu Ishi
language : en
Publisher: Oxford University Press
Release Date : 2001
The Japanese Tax System written by Hiromitsu Ishi and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Business & Economics categories.
This book provides English-speakers with a comprehensive description and incisive critique of the Japanese tax system. The third edition explores the Japanese government's latest round of tax reforms - a reaction to the country's prolonged period of recession following the collapse of the 'bubble' phenomenon in 1991. Two brand new chapters discuss the effect of environmental taxes and land tax reform, and much of the original data and empirical material has been updated.
Doing Business In Japan
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Author :
language : en
Publisher:
Release Date : 1983
Doing Business In Japan written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Commercial law categories.
Business Practices And Taxation In Japan
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Author : Takashi Kuboi
language : en
Publisher:
Release Date : 1989
Business Practices And Taxation In Japan written by Takashi Kuboi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Corporations categories.
Research Handbook On Corporate Taxation
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Author : Reuven S. Avi-Yonah
language : en
Publisher: Edward Elgar Publishing
Release Date : 2023-08-15
Research Handbook On Corporate Taxation written by Reuven S. Avi-Yonah and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-15 with categories.
Encapsulating the multitude of challenges faced by the international corporate tax regime, this timely Research Handbook provides an in-depth comparative legal analysis of corporate income tax as it is practiced across the world. Beginning with four foundational chapters exploring the purpose and history of corporate tax, the Handbook goes on to provide a synthesis of the key issues in corporate taxation within the US regime, addressing some of the cutting-edge normative issues in designing a corporate tax. It then proceeds to set this against the experience in the EU and eleven other countries including the UK, Canada, China, Japan, India, Brazil and New Zealand. A further section on corporate tax planning includes careful analysis of such issues as corporate tax shelters, economic substance, social responsibility and governance, before final, horizon-scanning chapters consider the future of corporate tax and whether a new form of corporate tax might be possible. With a variety of paths to reform proposed throughout, this Research Handbook will prove an invigorating read for tax scholars working on taxation and tax law as well as for tax practitioners and those in fiscal policy seeking ways to improve, or navigate, the current state of affairs in international corporate tax law.
Original Texts And English Translations Of Japanese Laws And Acts Related To Taxation Of Nonresidents And Foreign Corporations
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Author : Ministry of Justice of Japan
language : en
Publisher: CreateSpace
Release Date : 2010-04-22
Original Texts And English Translations Of Japanese Laws And Acts Related To Taxation Of Nonresidents And Foreign Corporations written by Ministry of Justice of Japan and has been published by CreateSpace this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-04-22 with Law categories.
This volume contains three documents related to laws and acts concerning taxation of nonresidents and foreign corporations in Japan; Income Tax Act, Corporation Tax Act, and Act on Special Measures Concerning Taxation. Kentaro Sato (Editor)
Report On Japanese Taxation Submitted To The Supreme Commander For The Allied Powers
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Author : Shoup Mission
language : en
Publisher:
Release Date : 1949
Report On Japanese Taxation Submitted To The Supreme Commander For The Allied Powers written by Shoup Mission and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1949 with Taxation categories.