The Resource Taxation of mergers and acquisitions in Japan, including cross-border triangular mergers
Taxation of mergers and acquisitions in Japan, including cross-border triangular mergers
Resource Information
The item Taxation of mergers and acquisitions in Japan, including cross-border triangular mergers represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Taxation of mergers and acquisitions in Japan, including cross-border triangular mergers represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Japan's corporation tax laws introduced the first modern tax provisions for mergers, acquisitions and restructurings in the tax reform of 2001. Thereafter, through several tax reforms, with the last part taking effect on 1 October 2007, all the tax rules for mergers, acquisitions and restructurings were revealed this year. This article gives an overview of the complex tax rules applicable to various forms of mergers, acquisitions and restructurings. Specifically, the article discusses the taxes on mergers and corporate splits; the anti-avoidance and anti-inversion provisions; share-for-share exchanges and share transfers; contributions in kind; and stock acquisitions and the use of loss carry-overs
- Language
- eng
- Label
- Taxation of mergers and acquisitions in Japan, including cross-border triangular mergers
- Title
- Taxation of mergers and acquisitions in Japan, including cross-border triangular mergers
- Language
- eng
- Summary
- Japan's corporation tax laws introduced the first modern tax provisions for mergers, acquisitions and restructurings in the tax reform of 2001. Thereafter, through several tax reforms, with the last part taking effect on 1 October 2007, all the tax rules for mergers, acquisitions and restructurings were revealed this year. This article gives an overview of the complex tax rules applicable to various forms of mergers, acquisitions and restructurings. Specifically, the article discusses the taxes on mergers and corporate splits; the anti-avoidance and anti-inversion provisions; share-for-share exchanges and share transfers; contributions in kind; and stock acquisitions and the use of loss carry-overs
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 61 (2007),
- http://library.link/vocab/creatorName
- Fujita, K
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- merger
- acquisition
- reorganization
- triangular merger
- anti-inversion
- Label
- Taxation of mergers and acquisitions in Japan, including cross-border triangular mergers
- Label
- Taxation of mergers and acquisitions in Japan, including cross-border triangular mergers
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxation-of-mergers-and-acquisitions-in-Japan/fZPcFmw1BF4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxation-of-mergers-and-acquisitions-in-Japan/fZPcFmw1BF4/">Taxation of mergers and acquisitions in Japan, including cross-border triangular mergers</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxation-of-mergers-and-acquisitions-in-Japan/fZPcFmw1BF4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxation-of-mergers-and-acquisitions-in-Japan/fZPcFmw1BF4/">Taxation of mergers and acquisitions in Japan, including cross-border triangular mergers</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
