Global Tax Highlights - Back issues

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"Global Executive Tax Summary (Gets)" changed the publication name to "Global Tax Highlights" starting from 2008.

Vol. 32 (June 2007) [ PDF 308KB ] 
JAPAN Amendment of the depreciation method Page26
ASIA(China) Establishment of Integrated PRC Income Tax – Impact on Japanese taxation Page32
North America FIN 48 – An Overview Page35
Europe 2007 UK Budget
2008 Corporate Tax Reform Bill in Germany
Page37
Page39
Finance 2007 Japanese Tax Reforms with Respect to Trusts Page41
Transfer Pricing Deferral of Tax Payment under Special Taxation Measures Law for Transactions between Corporations and Foreign Related Persons
(Deferral of Tax Payment for Transfer Pricing)
Announcement of Proposed Revision to “Commissioner's Directive on the Operation of Transfer Pricing (Administrative Guideline)” and "Commissioner's Directive on the Operation of Transfer Pricing for Consolidated Corporations(Administrative Guideline)"

Page44


Page46
Customs Customs Issues for Tax and Accounting Executives No.5
Agreement Between Thailand and Japan for an Economic Partnership
Page48


Vol. 31 (December 2006) [ PDF 409KB ] 
JAPAN Business Succession and M&A Page28
ASIA(China) Enactment of Transfer Pricing Documentation Requirements in China Page40
North America Abandoned and Unclaimed Property - Concepts, Compliance and Related Issues Page43
Finance Implications of Stamp Tax relating to Commitment-Line Contract Page48
Transfer Pricing "APA Program Report 2006" Released by the National Tax Agency and Recent Developments in Mutual Agreement Procedure Accompanying APAs Page51
Customs Customs Issues for Tax and Accounting Executives No.4- Fundamentals of Tariff Classification Page55
Tax Case and Analysis Income Classification for Investment Income Earned through a US Limited Partnership (Tokyo Regional Tax Tribunal Decision Issued on February 2, 2006) Page58


Vol.30 (June 2006)
Japan I New corporation law and its impact on the tax law [PDF 67KB]
Japan II Tax reform regarding the Directors’ remuneration and stock option fee [PDF 63KB]
Asia Latest Developments on Transfer Pricing Taxation by the State Administration of Taxation of the People’s Republic of China [PDF 68KB]
Europe New Japan-United Kingdom Tax Treaty [PDF 51KB]
Financial Service 2006 Tax Reform on Thin Capitalization Rule [PDF 56KB]
Transfer Pricing Revision to Commissioner’s Directive on the Operation of Transfer Pricing [PDF 46KB]
Tax Case and Analysis The decision issued by Osaka District Court with regard to the validity of imposition of additional tax on failure to file the consumption tax return and 2006 tax reform [PDF 60KB]


Vol. 29 (December 2005)
Japan Global Cash Management - International Tax Issues [PDF 68KB]
Asia Tax Risk Management and Characteristics of The PRC Tax Regime No.2 [PDF 27KB]
Malaysia - Budget Commentary 2006 [PDF 39KB]
North America IRC Section 199 Manufacturing Deduction [PDF 111KB]
Financial Service The Growth of J-REITs in the Japanese Real Estate Market and Real Estate Investment Structures: An Overview [PDF 169KB]
Transfer Pricing "APA Program Report 2005" Released by the National Tax Agency and the Recent Transfer Pricing Environment in Japan [PDF 39KB]
Customs and Trade Customs Issues for Tax and Accounting Executives Instalment #3 - Managing Customs Duty Cost through "First Sale" or "Earlier Sale" Customs Valuation [PDF 46KB]
Tax Case and Analysis Recent Tax Reporting Involving Kumiai Taxation [PDF 32KB]
Other Views of Employees and Companies Differ on International Assignments [PDF 43KB]


Vol. 28 (June 2005)
Japan Outline of 2005 Tax Reform [PDF 91KB]
Asia PRC Tax Management and Characterization of PRC Tax Regime [PDF 27KB]
Europe I The Implementation of a Statute for a European Company (SE) and Basic Information on its Usage [PDF 41KB]
Europe II Implications of Marks & Spencer Case in ECJ [PDF 35KB]
Financial Service Taxation on Securitization-Using a Chukan Houjin in the Securitization Scheme [PDF 24KB]
Transfer Pricing Assessment Rules for Non-Arm's Length Transfer Pricing of Profit-Seeking Enterprises [PDF 27KB]
Customs and Trade Customs Issues for Tax and Accounting Executives Installment #2 - The Agreement between Japan and the United Mexican States for the Strengthening of the Economic Partnership [PDF 31KB]
Tax Case and Analysis 2004 Case Study Retrospect [PDF 28KB]


Vol. 27 (January 2005)
Japan Practical Issues Regarding the Application of the New Japan-U.S. Tax Treaty [PDF 30KB]
Asia Review of the New Chinese Implementation Rules for Advance Pricing Arrangements for Transactions between Related Parties [PDF 41KB]
North America American Jobs Creation Act of 2004 [PDF 49KB]
Finance Unification of Taxation on Income from Financial Assets for Individuals [PDF 41KB]
Tax case and analysis Current Status of Tax Denial Cases and Tax Relief Measures [PDF 40KB]
 
Other Customs Duty for Tax and Accounting Executives
Installment #1 – Introduction to Customs Valuation and Related Issues
 [ PDF 31KB ]


Vol.26 (August 2004)
Japan 2004 Japanese Tax Reform [PDF 79B]
Asia PRC Tax Regime
-PRC Taxation Practices and Measures-
 [PDF 77KB]
North America Japan-US Social Security Totalization Agreement [PDF 54KB]
Europe 2004 UK Budget -Transfer Pricing and Thin Capitalisation [PDF 35KB]
Other Introduction of the Transactional Net Margin Method into the Japanese Transfer Pricing Legislation
-Significance and Practical Use of the Method
 [PDF 35KB]
Tax case and analysis Legal Form vs. Substance [PDF 34KB]
Our Services Solution Services for Tax Disputes(StaDi) [PDF 26KB]