Japans Corporate Income Tax

Author : Ruud A. de Mooij
Publisher : International Monetary Fund
ISBN 13 : 149830009X
Total Pages : 44 pages
Book Rating : 4.94/5 ( download)

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Download or read book Japan’s Corporate Income Tax written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2014-08-04 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper explores how corporate income tax reform can help Japan increase investment and boost potential growth. Using international and Japan-specific empirical estimates of corporate tax elasticities, investment is predicted to expand by around 0.4 percent for each point of rate reduction. International consensus estimates suggest further that between 10 and 30 percent of the static revenue loss could be recovered in the long run through dynamic scoring, although Japan’s offset may be closer to the lower bound. Compensating fiscal measures are necessary in light of Japan’s tight fiscal constraints. The scope for base broadening in the corporate income tax is found to be limited and some forms of base broadening will undo positive investment effects of a rate cut. Alternative revenue sources include higher consumption and property taxes. A gradual approach toward lowering tax rates mitigates windfall gains and reduces short-run revenue costs. An incremental allowance-for-corporate-equity system could boost investment with limited fiscal costs in the short run.

Author : Thomas Dalsgaard
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.49/5 ( download)

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Download or read book Japan's Corporate Income Tax - Overview and Challenges written by Thomas Dalsgaard and published by International Monetary Fund. This book was released on 2008 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this paper potential financial linkages between liquidity and bank solvency measures in advanced economies and emerging market (EM) bond and stock markets are analyzedduring the latest crisis. A multivariate GARCH model is estimated in order to gauge the extent of co-movements of these financial variables across markets. The findings indicate that the notion of possible de-coupling (in the financial markets) had been misplaced. While EM stock markets reached their peak in the last quarter of 2007, interlinkages between funding stress and equity markets in advanced economies and EM financial indicators were highly correlated and have seen sharp increases during specific crisis moments.

Author : Yukiyasu Nakata
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403543116
Total Pages : 283 pages
Book Rating : 4.16/5 ( download)

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Download or read book Q&A on Japanese Taxation for Multinational Corporations written by Yukiyasu Nakata and published by Kluwer Law International B.V.. This book was released on 2022-07-08 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given its prominence among the world’s major industrial jurisdictions, Japan is involved in numerous multinational corporate transactions, and its extensive and complex tax regime inevitably plays an important role. This unique book, with its easy-to-use Q&A format, provides succinct and authoritative responses to most of the questions that tax professionals operating in or doing business with Japan are likely to face in practice. The author, a well-known Japanese international tax specialist, has organised eighty-seven questions around tax issues he has consulted on over more than twenty years of direct experience in advising international businesses. The questions, all based on actual examples, cover every area of tax practice, including the following: tax notifications upon establishment of a Japanese company; foreign tax credits; transfer pricing documentation obligations; tax treatment of small- and medium-sized enterprises; exemption from withholding tax for Japanese branches of foreign corporations; withholding tax on royalties for trademarks and relief under tax conventions; withholding tax on directors’ remuneration paid to non-resident directors; maintenance of electronic accounting books and records; tax treatment of bad debt losses; deductibility of entertainment expenses; sales and purchases of goods located in Japan by a foreign corporation; and tax treatment of the cross-border supply of electronic services. The English translations of terms used in Japanese taxation and tax practice are designed to facilitate understanding for non-Japanese tax practitioners. As an overview of Japanese tax issues that may be faced in the realm of international business, this incomparable book provides tax professionals with a wealth of expertise that may be readily applied to any tax strategy involving a business transaction with a Japanese element. It will be welcomed by in-house corporate counsel, taxation academics, and tax lawyers worldwide.

Author : Hiromitsu Ishi
Publisher : Oxford University Press
ISBN 13 : 0199242569
Total Pages : 454 pages
Book Rating : 4.66/5 ( download)

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Download or read book The Japanese Tax System written by Hiromitsu Ishi and published by Oxford University Press. This book was released on 2001 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides English-speakers with a comprehensive description and incisive critique of the Japanese tax system. The third edition explores the Japanese government's latest round of tax reforms - a reaction to the country's prolonged period of recession following the collapse of the 'bubble' phenomenon in 1991. Two brand new chapters discuss the effect of environmental taxes and land tax reform, and much of the original data and empirical material has been updated.

Author :
Publisher :
ISBN 13 :
Total Pages : 180 pages
Book Rating : 4.15/5 ( download)

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Download or read book Doing Business in Japan written by and published by . This book was released on 1983 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : John B. Shoven
Publisher :
ISBN 13 :
Total Pages : 42 pages
Book Rating : 4.04/5 ( download)

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Download or read book The Japanese Tax Reform and the Effective Rate of Tax on Japanese Corporate Investments written by John B. Shoven and published by . This book was released on 1990 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : 五味雄治
Publisher :
ISBN 13 : 9784915971167
Total Pages : 2141 pages
Book Rating : 4.63/5 ( download)

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Download or read book 和英対訳法人税法 written by 五味雄治 and published by . This book was released on 2007-08-31 with total page 2141 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Takashi Kuboi
Publisher :
ISBN 13 :
Total Pages : 344 pages
Book Rating : 4.87/5 ( download)

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Download or read book Business Practices and Taxation in Japan written by Takashi Kuboi and published by . This book was released on 1989 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Yasushi Iwamoto
Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.88/5 ( download)

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Download or read book Japanese Corporate Tax Policy and Direct Investment Abroad written by Yasushi Iwamoto and published by . This book was released on 1991 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : United States. Congress. Joint Economic Committee
Publisher :
ISBN 13 :
Total Pages : 182 pages
Book Rating : 4.04/5 ( download)

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Download or read book Japanese Tax Policy written by United States. Congress. Joint Economic Committee and published by . This book was released on 1985 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: