000 01156nab a2200265 c 4500
999 _c141703
_d141703
003 ES-MaIEF
005 20200131142522.0
007 ta
008 200131t2019 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
245 0 _aWhat Japan's 2019 reform means for multinationals
_c by Edwin Whatley, Ryutaro Oka, Shinichi Kobayashi and Yukiko Komori
260 _c2019
500 _aDisponible también en formato electrónico.
500 _aResumen.
520 _aIn this article, the authors discuss Japan's recent changes to its rules on qualified reorganizations, controlled foreign corporations, and transfer pricing, which they say will affect multinational companies operating in the country.
650 4 _959861
_aREESTRUCTURACIÓN DE EMPRESAS
650 4 _958702
_aSOCIEDADES EXTRANJERAS CONTROLADAS
650 4 _aIMPUESTOS
_947460
650 4 _aEMPRESAS MULTINACIONALES
_943600
650 4 _947522
_aJAPON
700 1 _946293
_aWhatley, Edwin T.
773 0 _9161699
_oOP 138-Bis/2019/96/8
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 96, n. 8, November 25, 2019, p. 671-696
942 _cART