'Attribution rules' diaporamas de présentation

Japanese International Tax Policy and Corporate Taxation

Japanese International Tax Policy and Corporate Taxation. Tadao Okamura Professor of Law, Kyoto University, Japan. Summary. Basic structure of Japanese international taxation and its recent policy Global system and territorial system Entire income taxation and attributable income taxation

865 views • 53 slides

Perceptual Process

286 views • 19 slides

Personal Holding Company (PHC)

Personal Holding Company (PHC). Prevents closely held C corps from sheltering passive income from higher individual tax rates PHC: Stock ownership requirement 50% of value owned by 5 or fewer individuals Passive income requirement PHCI is at least 60% of AOGI.

556 views • 17 slides

Background (1/2)

Background (1/2). 1998 : OECD Ottawa Conference on Consumption Taxation in the context of E-Commerce 2006 : OECD launches a project related to the issuance of international VAT/GST guidelines February 2010 : Release of OECD VAT/GST guidelines on the place of taxation for public consultation

293 views • 12 slides