Accounting, Legal and Infrastructure
Tax
Taxation of derivative gains and losses, withholding tax, and transfer pricing for cross-border trades.
Practitioner2 pagesAdvanced1 page
1Tax
- PractitionerTaxation of Derivative Gains and LossesEven for the same derivative trade, a company calculates income under the Corporation Tax Act and an individual under a special provision of the Act on Special Measures Concerning Taxation, so the methods differ.
- PractitionerWithholding TaxIn Japan, a payer of certain Japan-source income to a nonresident or foreign corporation deducts tax and remits it by the 10th of the next month.
- AdvancedTransfer Pricing for Cross-Border TradesIn Japan, a transaction with a foreign related party is deemed made at the arm's length price if its consideration differs and lowers Japanese income.