" ... deals with the most common legal and tax problems encountered by foreign firms in doing business with Japan. Foreign operations within Japan are usually conducted through a limited liability stock corporation known as a kabushiki kaisha ("KK") or through the registered branch of a foreign corporation. Although all forms of business organizations are discussed, the "KK" and the branch are analyzed in sufficient detail to enable a lawyer, accountant or business executive to become fairly well acquainted with their basic legal and tax characteristics. A typical set of articles of incorporation is included in the worksheets."
Formerly published in Washington, D.C., 2006-2007. Co-authors: Griffith Way, -2013. Cataloged as Tax Management portfolio 969-2nd, -2013.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Japan The country, its people and economy Operating a business in Japan Forms of doing business in Japan Principal taxes Corporate income tax (domestic taxpayers) Taxation of nonresidents Permanent establishment in Japan Taxation of nonresidents: Withholding tax Taxation of partnerships Individual income taxation Inheritance and gift taxes Consumption tax (Shohizei) Social security taxes Inter-company pricing Undisputed profits of desginated tax haven subsidiaries Avoidance of double taxation Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Source of Description
Title from title screen (viewed Feb. 13, 2014).