PwC Financial Services Tax News 2007

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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]

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