The Resource Foreign entity classification in Japan

Foreign entity classification in Japan

Label
Foreign entity classification in Japan
Title
Foreign entity classification in Japan
Creator
Subject
Language
eng
Summary
The Japanese Supreme Court classified a Delaware limited partnership as a corporation for Japanese tax purposes. The case is important because it is the first time the Court addressed how a foreign entity should be classified under Japanese tax law. This article explains the case and discusses relevant issues including how the new decision could affect the Japanese tax status of other types of foreign entities
Citation source
In: Tax notes international. - Falls Church. - Vol. 80 (2015),
http://library.link/vocab/creatorName
  • Inoue, K
  • Katahira, K
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • case law
  • foreign company
  • entity classification
Label
Foreign entity classification in Japan
Instantiates
Publication
Label
Foreign entity classification in Japan
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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