Course Detail(TAX243E : Tax Updates in Japan)

TAX243E : Tax Updates in Japan

4.00 CPE Hours (Others)
Online


Programme Objective
 
Japan have been actively seeking foreign investments by introducing a series of pro-investment policies since 2014. This half-day workshop is designed to update foreign investors on the latest tax developments in Japan. Participants will also gain insights to Japan’s current tax regime and receive practical tips on international tax planning when investing in the country.
 

Programme Outline

 

  • Structuring Your Investments in Japan
    • Overview of business entity options for foreign investors
    • Registration and licensing procedures
    • Routing of investments through an offshore company
    • M&A structuring
 
  • Overview of Corporate Income Tax System for Foreign Companies 
    • Corporate Tax, Corporate Inhabitant Tax and Enterprise Tax
    • Basis of taxation and scope of income subjected to taxation
    • Tax treatment of remittances to home country
    • Treatment of losses
    • Enterprise tax for large corporations
    • Tax incentives
 
  • Japanese Withholding Tax
    • Overview of rules and income subject to withholding tax
    • Applicable rates for dividends, interest and royalties and interaction with tax treaties
    • Timing of payment and penalties for underpayment
 
  • Taxation of International Transactions
    • Application of double tax treaties
    • Foreign tax credit system
    • Tokumei Kumiai (TK) arrangements
    • Anti-tax haven (CFC) rules
    • Thin-capitalization and earnings stripping rules
 
  • Tax administration & Others
    • Tax audits and investigations
    • Offences and penalties
    • Tax collection procedures
    • Taxpayers’ remedies and dispute resolution
    • Transfer pricing overview        

Closing Date for Registration

1 week before programme or until full enrolment
 

Intended For

Managing Directors, General Managers, CFOs, Regional Directors, Financial Controllers, Tax Professionals, Legal Professionals, Accountants, Financial Analysts, Business Consultants, Investors in Japan

Competency Mapping

Others = 4.00 Hours

Schedule & Fees

Date & Time

13 Nov 2019 (9:00 AM - 1:00 PM)

Registration is closed

Programme Facilitator(s)

Kazuki Hosokai

Testimonial

Funding

No funding Available!

Programme Facilitator(s)


Kazuki Hosokai
Managing Director, Earth Tax Business Consulting (Singapore) Pte Ltd
 
Kazuki worked in KPMG Tax Corporation (Tokyo) for 9 years. He specialized in tax advisory related to investment structure and tax return for foreign real estate funds. In addition, he provides tax advisory related to M&A / organization restructuring for Japanese and overseas listed companies. He is also a joint author of the book “M&A Tax Handbook “.
 
He founded Earth Tax Business Consulting (Singapore) Pte Ltd in April 2014 to provide tax advice to Singaporean investors who are interested in investing in Japanese properties.
 


Programme Objective
 
Japan have been actively seeking foreign investments by introducing a series of pro-investment policies since 2014. This half-day workshop is designed to update foreign investors on the latest tax developments in Japan. Participants will also gain insights to Japan’s current tax regime and receive practical tips on international tax planning when investing in the country.
 

Programme Outline

 

  • Structuring Your Investments in Japan
    • Overview of business entity options for foreign investors
    • Registration and licensing procedures
    • Routing of investments through an offshore company
    • M&A structuring
 
  • Overview of Corporate Income Tax System for Foreign Companies 
    • Corporate Tax, Corporate Inhabitant Tax and Enterprise Tax
    • Basis of taxation and scope of income subjected to taxation
    • Tax treatment of remittances to home country
    • Treatment of losses
    • Enterprise tax for large corporations
    • Tax incentives
 
  • Japanese Withholding Tax
    • Overview of rules and income subject to withholding tax
    • Applicable rates for dividends, interest and royalties and interaction with tax treaties
    • Timing of payment and penalties for underpayment
 
  • Taxation of International Transactions
    • Application of double tax treaties
    • Foreign tax credit system
    • Tokumei Kumiai (TK) arrangements
    • Anti-tax haven (CFC) rules
    • Thin-capitalization and earnings stripping rules
 
  • Tax administration & Others
    • Tax audits and investigations
    • Offences and penalties
    • Tax collection procedures
    • Taxpayers’ remedies and dispute resolution
    • Transfer pricing overview        

Closing Date for Registration

1 week before programme or until full enrolment
 

Intended For

Managing Directors, General Managers, CFOs, Regional Directors, Financial Controllers, Tax Professionals, Legal Professionals, Accountants, Financial Analysts, Business Consultants, Investors in Japan

Competency Mapping

Others = 4.00 Hours

Programme Facilitator(s)

Kazuki Hosokai
Managing Director, Earth Tax Business Consulting (Singapore) Pte Ltd
 
Kazuki worked in KPMG Tax Corporation (Tokyo) for 9 years. He specialized in tax advisory related to investment structure and tax return for foreign real estate funds. In addition, he provides tax advisory related to M&A / organization restructuring for Japanese and overseas listed companies. He is also a joint author of the book “M&A Tax Handbook “.
 
He founded Earth Tax Business Consulting (Singapore) Pte Ltd in April 2014 to provide tax advice to Singaporean investors who are interested in investing in Japanese properties.
 

Upcoming Schedule

Registration is closed

Date & Time

13 Nov 2019 (9:00 AM - 1:00 PM)

Fee (inclusive of GST)

For Members: $ 250.00
For Non-Members: $ 250.00

Programme Facilitator(s)

Kazuki Hosokai

Venue

60 Cecil Street
ISCA House
Singapore 049709