2007 December Proposed 2008 Japanese Tax Reforms Impact on the Financial Services Industry [PDF 173KB] Special Edition Proposed 2008 Japanese Tax Reforms regarding an Independent Agent Exception [PDF 130KB] November Agreement in principle on the new tax treaty between Japan and Australia [PDF 1017KB] October Scope of Qualified Institutional Investor for Tax Purposes [PDF 458KB] September 2007 tax reform relevant to enactment of corporation law provisions on triangular merger (substantial ownership transfer taxation on non-Japanese parties) [PDF 195KB] Special Edition Tax Reform in Basic Circular for Corporate Tax Law on Capital Expenditure [PDF 132KB] August Tax Reform in Basic Circular for Corporate Tax Law on Capital Expenditure [PDF 132KB] July Tax Treatment of the Remuneration for the Assigned Directors [PDF 56KB] June 2007 Tax Reform on Directors' Remuneration [PDF 56KB] May 2007 Tax Reform in relation to Lease Transactions [PDF 55KB] April Judgment on Business Relevancy on Reorganizations [PDF 53KB] March Revision of Depreciation Method in Proposed 2007 Tax Reform [PDF 148KB] February New Japan-France Tax Treaty [PDF 76KB] January Release of Revised Parts I to III of the OECD Report on the Attribution of Profits to Permanent Establishments [PDF 68KB]
