Japan

Japan’s CFC tax reform: new wine into old bottles?

December 15, 2016

Masao Yoshimura, Associate Professor of Tax Law at the Graduate School of International Corporate Strategy, Hitotsubashi University, Tokyo, writes about a proposal to revise Japan's controlled foreign company law, released December 8 by Japan's ruling coalition . . .

Japan enacts tax reform

April 3, 2016

Professor Masao Yoshimura of Hitotsubashi University provides an overview of the corporate tax and transfer pricing changes in Japan's tax reform 2016, enacted on March 29. . . 
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