"US-Japan Comparison - Tax and Legal Matters of Financial Instruments,"

Authors： Hidehiro Utsumi
Magazine/Book：Kinyu Homu Jijo
Practice： Tax Consulting International Commercial Contracts North America
Date of publication： October, 2002

Other publications by Hidehiro Utsumi

2024.09.10
Pitfalls in applying tax haven countermeasures in M&A- Double taxation risks caused by initial filing requirements
2020.09.15
”Deductibility of advisor costs in M&A and how to deal with tax audits”
2017.09.01
”Tightening of Export Restrictions under the Amended Foreign Exchange and Foreign Trade Act,”
2016.07.01
”The Recent Trends in Tax-Related Problems in India and Indonesia,”
2016.02.01
"M&A and related trade issues based on the TPP,"
2015.11.01
"Responsibilities of Attorneys in Trade and Export Control,"
2014.10.01
“50 Important Points Certified Public Tax Accountants should Know Regarding Disputes on Tax Matters and Claims for Damages against Tax Accountants”
2014.01.01
"How to deal with tax troubles in M&A"
2012.09.01
"Latest Situation of Anti-Dumping Tariffs as Seen by Companies - Including Measures for Imposition of Tariffs Abroad"
2011.01.01
“Strategically Addressing Tax Investigations and Disputes – From the Basics to the Latest Practice”
2010.04.01
"A Dictionary of Frequently Used M&A Words for All Professionals Involved in M&A (The Latest Trends),"
2009.08.01
"M&A Comprehensive Map-Characteristics and Points to Note of Each Method from Scheduling-"
2009.06.01
"Overseas Debt Collection: The Greatest Defense Is Preparing"
2009.02.01
"Recent Legal and Tax Issues on M&A Transactions,"
2009.02.01
"How to Collect Claims from Overseas Companies,"
2008.12.01
"Emergency Measures to Rescue Financial Institutions in the US,"
2008.12.01
"Emergency Measures to Rescue Financial Institutions in the UK,"
2008.11.01
"Formulation of Financial Institution Rescue Measures in the United States"
2008.11.01
"Development of Financial Institution Rescue Measures in the UK"
2007.06.01
"Revisiting Corporate Governance"
2007.04.01
"Taxation related to triangular mergers in response to the latest revisions in 2019"
2007.02.01
"Foreign Tax Credits for Investing in Entities Treated Differently in Both Countries"
2006.12.01
"Taxation related to the establishment of a foreign trust (so-called personal trust) by a resident individual"
2006.12.01
"Important Points Regarding Withholding Tax in International Taxation"
2006.09.01
"Taxation of Japanese Equity Investment Funds"
2006.05.01
"Taxation in Japan for non-resident (individual) Real Estate Investment in Japan"
2006.02.01
"Regarding taxation in Japan related to stock options received from foreign parent companies"
2006.01.01
"Taxation on Sale and Lease of Real Estate by Foreign Corporation Conducting International Transport Business,"
2006.01.01
"An Outline Of The Japanese Government’s 2006 Tax Reform Proposals"
2005.12.01
"Transfer of shares similar to business transfer and debt/equity swap"
2005.11.01
"Realizing Corporate Governance to Enhance Corporate Value and Points to Keep in Mind for Doing so"
2005.10.01
"Determination of Resident/Non-resident Status and Tax Haven Taxation,"
2005.09.01
"Framework of Internal Systems of Control with Company Law,"
2005.09.01
"Revision of the Regulations regarding Quasi-foreign Companies,"
2005.03.01
"Increasingly Tightening Insider Trading Regulations,"
2005.01.01
"Important points to note when preserving documents and drafting contracts under the transfer pricing tax system"
2004.01.01
"Corporate Governance - Business Approach for Enhancing Corporate Value,"
2003.04.01
"Tax and Legal Affairs Related to Withholding Taxation in International Transactions" (3 issues in total)
2003.01.01
PLC Global Counsel Handbooks - Tax Law 2003 (Japan section)
2003.01.01
"Q&A on Reorganization of US Branches and Subsidiaries - Procedures, Tax/Legal Issues under Local Legislation,"
2002.09.01
"Tax Q&A on Corporate Restructuring Across Japan and the US"
2002.08.01
"Possibility of Use of Foreign Tax Credit Margins -Based on Recent High Court Cases-"

MORE

Other publications about International Commercial Contracts

2024.04.10
Foreign Filling Restrictions of Major Countries －Mechanisms to Restrict Foreign Filing of Sensitive Inventions－
2023.11.20
Inventions Made Across Boarders and the Attachment Foreign Filling Restrictions: Conflicts in the Restrictions and How They Are Handled
2023.01.13
[US Export Administration Regulations (EAR)] Expansion of the Extraterritorial Coverage of the US EAR (Direct Product Rule)
2022.03.31
[Case Comment] English Contract Law: Recent Notable Supreme Court Cases (7) (Chuo Law Journal, Vol. XVIII, No.4)
2022.01.21
China’s Anti-foreign Sanctions Law and Points that Foreign Corporations should Note
2021.12.20
[Case Comment] English Contract Law: Recent Notable Supreme Court Cases (6) (Chuo Law Journal, Vol. XVIII, No.3)
2021.12.04
Part 3 - Standard Clauses "Boilerplate" agreement: Japan (Practical Law, Thomson Reuters)
2021.12.04
Part 2 - Standard Clauses "Boilerplate" agreement: Japan (Practical Law, Thomson Reuters)
2021.11.02
International Comparative Legal Guides: Private Equity 2021, Japan Chapter
2021.09.30
[Case Comment] English Contract Law: Recent Notable Supreme Court Cases (5) (Chuo Law Journal, Vol. XVIII, No.2)
2021.09.24
Part 1 - Standard Clauses "Boilerplate" agreement: Japan (Practical Law, Thomson Reuters)
2021.06.30
[Case Comment] English Contract Law: Recent Notable Supreme Court Cases (4) (Chuo Law Journal, Vol. XVIII, No.1)
2021.03.22
[Case Comment] English Contract Law: Recent Notable Supreme Court Cases (3) (Chuo Law Journal, Vol. XVII, No.4)
2020.12.20
[Case Comment] English Contract Law: Recent Notable Supreme Court Cases (2) (Chuo Law Journal, Vol. XVII, No.3)
2020.09.30
[Case Comment] English Contract Law: Recent Notable Supreme Court Cases (1) (Chuo Law Journal, Vol. XVII, No.2)
2020.06.15
【Series】Research on Boilerplate Clauses: Comprehensive Approach from Practical Perspective (14)
2019.12.20
International Legal Practice
2019.12.13
The Integral Resort (IR) Business has Started - Matters to Note when Entering Into such Business -
2019.12.10
【Series】 Key Principles and Practice in English Contract Law (END) - Article (23) Remedies for Breach of Contract [JCA Journal, December 2019 Issue]
2019.11.10
【Series】 Key Principles and Practice in English Contract Law - Article (22) Discharge of Contract [JCA Journal, November 2019 Issue]
2019.10.10
【Series】 Key Principles and Practice in English Contract Law - Article (21) Discharge of Contract [JCA Journal, October 2019 Issue]
2019.08.10
【Series】 Key Principles and Practice in English Contract Law - Article (20) Vitiating Factors/Factors Tending to Defeat Contractual Liability [JCA Journal, August 2019 Issue]
2019.07.10
【Series】 Key Principles and Practice in English Contract Law - Article (19) Vitiating Factors/Factors Tending to Defeat Contractual Liability [JCA Journal, July 2019 Issue]
2019.06.10
【Series】 Key Principles and Practice in English Contract Law - Article (18) Vitiating Factors/Factors Tending to Defeat Contractual Liability [JCA Journal, June 2019 Issue]
2019.05.21
Troubles that Occur Frequently concerning Overseas Distributorship Agreements and Countermeasures Therefor
2019.05.10
【Series】 Key Principles and Practice in English Contract Law - Article (17) Vitiating Factors/Factors Tending to Defeat Contractual Liability [JCA Journal, May 2019 Issue]
2019.04.10
【Series】 Key Principles and Practice in English Contract Law - Article (16) Vitiating Factors/Factors Tending to Defeat Contractual Liability [JCA Journal, April 2019 Issue]
2019.03.10
【Series】 Key Principles and Practice in English Contract Law - Article (15) Problems after Concluding a Contract [JCA Journal, March 2019 Issue]
2019.02.10
【Series】 Key Principles and Practice in English Contract Law - Article (14) Problems after Concluding a Contract [JCA Journal, February 2019 Issue]
2019.01.10
【Series】 Key Principles and Practice in English Contract Law - Article (13) Problems after Concluding a Contract [JCA Journal, January 2019 Issue]
2018.12.14
【Series】Key Principles and Practice in English Contract Law - Article (12) Problems after Concluding a Contract [JCA Journal, December 2018 Issue]
2018.11.20
【Series】Key Principles and Practice in English Contract Law - Article (11) Privity of Contract and Third Parties [JCA Journal, November 2018 Issue]
2018.10.17
【Series】Key Principles and Practice in English Contract Law - Article (10) For the formation of a valid, binding and enforceable contract (II) [JCA Journal, October 2018 Issue]
2018.09.14
【Series】Key Principles and Practice in English Contract Law - Article (9) For the formation of a valid, binding and enforceable contract (II) [JCA Journal, September 2018 Issue]
2018.08.31
【Series】Key Principles and Practice in English Contract Law - Article (8) For the formation of a valid, binding and enforceable contract (II) [JCA Journal, August 2018 Issue]
2018.07.24
Japanese IR (integrated resort) business has finally started
2018.07.19
【Series】Key Principles and Practice in English Contract Law - Article (7) For the formation of a valid, binding and enforceable contract (II) [JCA Journal, July 2018 Issue]
2018.06.13
【Series】Key Principles and Practice in English Contract Law - Article (6) For the formation of a valid, binding and enforceable contract (II) [JCA Journal, June 2018 Issue]
2018.05.17
【Series】Key Principles and Practice in English Contract Law - Article (5) For the formation of a valid, binding and enforceable contract (II) [JCA Journal, May 2018 Issue]
2018.04.18
【Series】Key Principles and Practice in English Contract Law - Article (4) For the formation of a valid, binding and enforceable contract (I) [JCA Journal, April 2018 Issue]
2018.03.16
【Series】Key Principles and Practice in English Contract Law - Article (3) For the formation of a valid, binding and enforceable contract (I) [JCA Journal, March 2018 Issue]
2018.02.14
【Series】Key Principles and Practice in English Contract Law - Article (2) For the formation of a valid, binding and enforceable contract (I) [JCA Journal, February 2018 Issue]
2018.01.16
【Series】Key Principles and Practice in English Contract Law - Article (1) Introduction [JCA Journal, January 2018 Issue]
2017.11.29
The Legal System of Hong Kong as an international business hub (Part 2)
2016.12.15
Web Commentary on TPP "2.4 National Treatment and Market Access for Goods (Agriculture)"
2016.11.29
Web Commentary on TPP "2.2　National Treatment and Market Access for Goods (Tarrif)"
2016.10.07
Web Commentary on TPP "4　Textile and Apparel Goods"
2016.09.26
Web Commentary on TPP "3　Rules of Origin and Origin Procedures"
2016.09.20
Web Commentary on TPP "22　Competitiveness and Business Facilitation"
2016.09.20
Web Commentary on TPP "24 Small and Medium-Sized Enterprises"
2002.10.01
"US-Japan Comparison - Tax and Legal Matters of Financial Instruments,"

MORE

Other publications about North America

2024.04.10
Foreign Filling Restrictions of Major Countries －Mechanisms to Restrict Foreign Filing of Sensitive Inventions－
2023.12.25
[Serial Article/Legal Affairs for Companies Expanding Overseas] [No.9] Climate Change and Corporate Litigation Risk
2023.11.20
Inventions Made Across Boarders and the Attachment Foreign Filling Restrictions: Conflicts in the Restrictions and How They Are Handled
2023.10.02
Cyberattacks, cybersecurity, and economic security…? Take a Pause to Consider them
2023.08.25
[Serial Article/Legal Affairs for Companies Expanding Overseas] [No.5] Security and Business: Conflict of Nations and Regulation of Certain Companies
2023.01.13
[US Export Administration Regulations (EAR)] Expansion of the Extraterritorial Coverage of the US EAR (Direct Product Rule)
2022.03.01
Summary of Countermeasures for Counterfeit Products in the US
2021.04.01
Patent Enforcement Practices Before, During and After Patent Litigation Proceedings in Japan – A Comparative Analysis with Germany and the United States –
2021.03.31
Protection of Geographical Indications under the TPP and Japan-EU Economic Partnership Agreement (EPA)
2021.01.01
The Ways of Limiting Injunctive Relief in Patent Infringement Litigation and their Effects – Current Japanese Practices and Suggestions for their Future Improvements, based on the Recent Trends in Germany and the United States –
2020.07.29
Elpida Memory Corporate Reorganization Proceedings – International Bankruptcy Case of a Semiconductor Memory Manufacturer that Obtained a Decision of Recognition of a Reorganization Plan [in Japan]
2019.10.21
DOJ Dawn Raid Preparation and Response Checklist (Part 2) ~Contemplating Compliance Programs for Global Corporations based on Overseas Practice of Competition Laws~
2019.09.21
DOJ Dawn Raid Preparation and Response Checklist (Part 1) ~Contemplating Compliance Programs for Global Corporations based on Overseas Practice of Competition Laws~
2019.07.09
Various Aspects of the US Bankruptcy Law #5 –Venue for Chapter 11 filings
2019.03.01
Schmidt's Deodorant Company (Natural Deodorant Products), Report #6127, NAD/CARU Case Reports (10/27/2017) - A Case Study where Advertising Claims based on General Customers' Reviews were Found Inappropriate in the US -
2017.11.27
Lecture on Practices of the U.S. Antitrust Laws
2015.02.01
Reading of U.S. Supreme Court Cases: Commentary on Intellectual Property and Business Cases in the 21st Century
2014.05.01
Document Production Procedure and the Scope of Privilege in Investment Treaty Arbitration
2008.12.01
"Emergency Measures to Rescue Financial Institutions in the US,"
2008.11.01
"Formulation of Financial Institution Rescue Measures in the United States"
2006.04.01
Guide to International Legal Practice (1) to (11)
2003.01.01
"Q&A on Reorganization of US Branches and Subsidiaries - Procedures, Tax/Legal Issues under Local Legislation,"
2002.10.01
"US-Japan Comparison - Tax and Legal Matters of Financial Instruments,"
2002.09.01
"Tax Q&A on Corporate Restructuring Across Japan and the US"

MORE

Other publications about Tax Consulting

2024.09.10
Pitfalls in applying tax haven countermeasures in M&A- Double taxation risks caused by initial filing requirements
2020.09.15
”Deductibility of advisor costs in M&A and how to deal with tax audits”
2017.06.01
Lawyers Guide - Labor/Tax edition A Supplementary Volume to Business Law Journal No.113 (August 2017)
2014.10.01
“50 Important Points Certified Public Tax Accountants should Know Regarding Disputes on Tax Matters and Claims for Damages against Tax Accountants”
2014.01.01
"How to deal with tax troubles in M&A"
2011.01.01
“Strategically Addressing Tax Investigations and Disputes – From the Basics to the Latest Practice”
2009.02.01
"Recent Legal and Tax Issues on M&A Transactions,"
2007.04.01
"Taxation related to triangular mergers in response to the latest revisions in 2019"
2007.02.01
"Foreign Tax Credits for Investing in Entities Treated Differently in Both Countries"
2006.12.01
"Taxation related to the establishment of a foreign trust (so-called personal trust) by a resident individual"
2006.12.01
"Important Points Regarding Withholding Tax in International Taxation"
2006.09.01
"Taxation of Japanese Equity Investment Funds"
2006.05.01
"Taxation in Japan for non-resident (individual) Real Estate Investment in Japan"
2006.02.01
"Regarding taxation in Japan related to stock options received from foreign parent companies"
2006.01.01
"Taxation on Sale and Lease of Real Estate by Foreign Corporation Conducting International Transport Business,"
2006.01.01
"An Outline Of The Japanese Government’s 2006 Tax Reform Proposals"
2005.10.01
"Determination of Resident/Non-resident Status and Tax Haven Taxation,"
2005.01.01
"Important points to note when preserving documents and drafting contracts under the transfer pricing tax system"
2003.04.01
"Tax and Legal Affairs Related to Withholding Taxation in International Transactions" (3 issues in total)
2003.01.01
PLC Global Counsel Handbooks - Tax Law 2003 (Japan section)
2003.01.01
"Q&A on Reorganization of US Branches and Subsidiaries - Procedures, Tax/Legal Issues under Local Legislation,"
2002.10.01
"US-Japan Comparison - Tax and Legal Matters of Financial Instruments,"
2002.09.01
"Tax Q&A on Corporate Restructuring Across Japan and the US"
2002.08.01
"Possibility of Use of Foreign Tax Credit Margins -Based on Recent High Court Cases-"

MORE

Contact us

ページTOPへ