PwC Financial Services Tax News

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2012

April
2012 Tax Reform Impact on financial services industry & real estate business in Japan [PDF 140KB]
This Newsletter summarizes the main changes arising from the 2012 Tax Reforms affecting the financial services industry and real estate business in Japan.
March
2011 Tax Reform Main changes applicable on or after April 1, 2012 [PDF 120KB]
This newsletter summarizes the main changes arising from the 2011 Tax Reforms which will be effective for tax years of corporations beginning on or after April 1, 2012.
February
Limitation of the use of net operating loss carried forward [PDF 119KB]
2011 Reform Amendment Tax Law was promulgated on December 2, 2011, and includes reform on carry forward of net operating loss.
Special Editon: The Financial Transactions Tax Latest developments [PDF 265KB]
This Newsletter provides an update on the ongoing debate regarding the proposed introduction of a Financial Transactions Tax (FTT) within the EU. In this Newsletter we focus on how the debate has developed since December at the level of the EU, including the latest position across the Member States.
Special Editon: Long-awaited proposed FATCA regulations issued [PDF 204KB]
On February 8, 2012, the Department of Treasury and Internal Revenue Service issued the proposed FATCA regulations. This Tax News summarises guidance provided in the proposed regulations.
January
Restriction of bad debt allowance [PDF 138KB]
2011 Reform Amendment Tax Law was promulgated on December 2, 2011, and includes specific restriction of tax deductions for bad debt allowance.
Special Editon: Revised Japan-Switzerland Tax Treaty becomes effective [PDF 101KB]
A revised Protocol to the Japan-Switzerland tax treaty (the “Protocol”) became effective on 1 January 2012.This newsletter summarises the principal changes in the revised Protocol.