Global Tax Highlights

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Vol. 5 (August 2010) [ PDF 1.56MB ]
Japan Abolishment of Corporation Tax on Liquidation Income Page18
Asia New Landscape of Taxation Rules for Representative Offices of Foreign Enterprises in China Page21
North America IRS Releases Draft Schedule and Instructions for Uncertain Tax Positions Page24
Europe Innovation Box - Tax Incentive for IP Companies in the Netherlands Page25
Finance 2010 Tax Reforms - Tax Exemption for the Interest etc. of Japanese Bonds for Foreign Investors Page27
Transfer Pricing Recent Trend of Transfer Pricing Assessment Cases and Increase in the Number of APA Cases Adopted TNMM Page30
Customs Customs Classification Issue Page32
Tax Case Japan Supreme Court Overrules Decision of Lower Courts regarding Anti-tax Haven Rules Page34

Vol. 4 (February 2010) [ PDF 1.78MB ]
Japan Proposed 2010 Tax Reform Page34
Asia Promulgation of New China Tax Implementation Rules for Corporate Restructuring Page49
North America Proposed Legislation to Avoid Tax Avoidance on Foreign Income Page54
Europe Change for the Accelerated Economic Growth - German New Tax Regulations Page56
Finance 2009 Tax Reforms - Requirements for Dividend Deductibility for J-REITs and TMKs Page58
Transfer Pricing A Japanese Perspective on the OECD Proposed Revision to Chapters I-III of the Transfer Pricing Guidelines Page61
Customs Current Legislative Updates regarding Japan Export Control Page64
Tax Case Recognition of Income on Extinguishment of Debt in the Case of a Debt Equity Swap and the Transfer of Treasury Stock as Consideration for the Purchase of Debt
(Tokyo District Court Ruling on April 28, 2009)		 Page69
Treaty Amendment of Dutch and Japan Tax Treaty and Japan Tax Treaty Developments Page72

Vol. 3 (August 2009) [ PDF 413KB ]
Japan I 2009 Tax Reform Page23
Asia I New Transfer Pricing Guideline in China and its Implications for Japanese MNEs Page26
Asia II Social Security for Inernational Workers in India Page31
North America U.S.Federal Tax Reform under the Obama Administration Page33
Europe The Chancellor's Budget 2009 - Budget Summary Page36
Finance 2009 Japanese Tax Reforms regarding Investment Fund Page41
Transfer Pricing First Taxpayer Success in Japanese Transfer Princing Litigation Page43
Customs Overview of the Revision to the Government Ordinance and the Guidelines Concerning the Special Tariff Page46

Vol. 2 (October 2008) [ PDF 2771KB ]
PwC Report The World in 2050 Page26
Japan Proposed Introduction of Foreign Dividend Exemption Page29
Asia Update of New Chinese Corporate Income Tax Law Regime Page32
North America Global Trade Security - Focus on the United States Page36
Europe Cross-border Transfers of Functions in Germany Page39
Finance Tax Reform regarding Agent PE Page42
Transfer Pricing I Latest Developments on Transfer Pricing Page45
Transfer Pricing II The Emerging "Perfect Storm" -
Global Tax Audits, Controversies, and Dispute Resolution		 Page48
Tax Case Guidant Case – Corporation A vs. National Tax Office
Tokumei Kumiai and the Japan Netherlands Tax Treaty		 Page51
Customs Customs Issues for Tax and Accounting Executives - Installment #7
Overview of the AEO Program in Japan		 Page53

Vol. 1 (February 2008) [ PDF 1189KB ]
Japan Overview of Tax Implications for Triangular Mergers and Issues Page21
Asia Taxation Aspects of Beijing 2008 Olympic Games Page25
North America Recent State Tax Law Updates in the United States including New Michigan
Business Tax and Texas Gross Margin Tax		 Page28
Europe Increase of the Tax Base for Tax assessments by Introduction of the New Interest
Stripping Rules		 Page31
Finance 2007 Tax Reform in relation to Lease Transactions Page34
Transfer Pricing "APA Program Report 2007" Released by the National Tax Agency and Recent
Developments in the Mutual Agreement Procedures Accompanying Advance
Pricing Arrangements		 Page36
Customs Customs Issues for Tax and Accounting Executives - Installment #6
Revision of the Administrative Instruction with regard to Article 4 of the Customs		 Page39
Tax Case US LLC's Tax Atatus for Japanese Tax Purposes
(Decision of Tokyo High Court on October 10, 2007)		 Page42