Taxation of mergers and acquisitions in Japan, including cross-border triangular mergers
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The work Taxation of mergers and acquisitions in Japan, including cross-border triangular mergers represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Taxation of mergers and acquisitions in Japan, including cross-border triangular mergers
Resource Information
The work Taxation of mergers and acquisitions in Japan, including cross-border triangular mergers represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- 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),
- Geographic coverage
- Asia
- Language note
- English
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