Tax Law in Japan (e-book) (used book) | Masatami Otsuka | bookbook.eu

Description

Although all Japanese tax law is statutory in origin, actual sources of tax law encompass not only national legislation but also substantive and procedural guidelines established by the Cabinet and ministries, administrative circulars promulgated by the National Tax Agency and other government bodies, and decisions of the National Tax Tribunal and the judicial courts. Tax Law in Japan, written by three Japanese business and tax lawyers with international experience, is the ideal guide to navigating the complex tax regime associated with foreign investment in Japan.

historical, economic, and political background; criteria for income taxation on inbound and outbound transactions; practitioners licensed to handle tax matters; income tax withholding vs. self-assessment; rates and exemptions; incentives and disincentives; dispute settlement procedures and rights to objection and appeal; and excise and property taxes.

more comprehensive Tax Law in Japan covers customs duties and social security; more concise Tax Law in Japan provides a highly reliable overview as opposed to a burdensome detailing of every technicality and nuance; more accessible Tax Law in Japan features specially designed introductions that provide essential context for a working knowledge of the Japanese tax regime.