PwC Japan Tax Update 2006

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Issue 26 2007 Tax Reforms Relating to Corporate Restructuring [PDF 34KB]
Issue 25 Expected 2007 Tax Reform [PDF 42KB]
Issue 24 Income Classification for Investment Income Earned Through a US Limited Partnership (Tokyo Regional Tax Tribunal decision issued on February 2, 2006) [PDF 41KB]
Issue 23  
  1. Share for share exchange (Kabushiki Kokan) and share transfer (Kabushiki Iten)
  2. Corporate reorganization under the new Company Code [PDF 47KB]
Issue 22  
  1. Update on Japanese Consumption Tax Discussions
  2. Tax Treaty Update
  3. Transfer Pricing Update [PDF 130KB]
Issue 21 Tax Reform in Relation to Corporate Reorganizations (Series one) [PDF 46KB]
Issue 20 Outline of 2006 Tax Reform [PDF 137KB]
Issue 19 Tax Deductible Remuneration Paid to Directors  [PDF 130KB]
  1. Fixed Monthly Payments
  2. Fixed Payments in Accordance with an Advance Notice to the Tax Office
  3. Performance Bonuses Paid in Proportion to the Company’s Earnings to Directors Who Engage in the Operation of the Company's Business
Issue 18 New Japan-United Kingdom Tax Treaty [PDF 130KB]
Issue 17 Proposed 2006 Tax Reform (Please refer to Issue 20)