{"product_id":"qa-on-japanese-taxation-for-yukiyasu-nakata-9789403543109","title":"Q\u0026A on Japanese Taxation for Multinational Corporations","description":"\u003cp\u003eGiven 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\u0026amp;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.\u003c\/p\u003e \u003cp\u003eThe questions, all based on actual examples, cover every area of tax practice, including the following: \u003c\/p\u003e \u003cul\u003e \u003cli\u003e\n\u003cp\u003etax notifications upon establishment of a Japanese company;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eforeign tax credits;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003etransfer pricing documentation obligations;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003etax treatment of small- and medium-sized enterprises;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eexemption from withholding tax for Japanese branches of foreign corporations;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ewithholding tax on royalties for trademarks and relief under tax conventions;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ewithholding tax on directors' remuneration paid to non-resident directors;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003emaintenance of electronic accounting books and records;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003etax treatment of bad debt losses;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003edeductibility of entertainment expenses;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003esales and purchases of goods located in Japan by a foreign corporation; and\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003etax treatment of the cross-border supply of electronic services.\u003c\/p\u003e \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eThe English translations of terms used in Japanese taxation and tax practice are designed to facilitate understanding for non-Japanese tax practitioners.\u003c\/p\u003e \u003cp\u003eAs 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.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Yukiyasu Nakata\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 9403543108\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9789403543109\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Kluwer Law International\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 07\/08\/2022\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 256\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.18lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 0.63d","brand":"Yukiyasu Nakata","offers":[{"title":"Hardcover","offer_id":44069813715199,"sku":"9789403543109","price":148.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_cff5353d-4290-4b97-9e66-26afe3376900.jpg?v=1685426648","url":"https:\/\/www.whiterainbookhouse.com\/products\/qa-on-japanese-taxation-for-yukiyasu-nakata-9789403543109","provider":"WR Book House","version":"1.0","type":"link"}