ZEIDAI Journal (No. 24) Issued in September, 2014
| No. | Release | Type | Theme | Writer |
|---|---|---|---|---|
| 24 | 06/30/2014 | Article | Application of Foreign Business Entities to the Concept of "legal person" in Japanese Tax Law | IMAMURA, Takashi |
| 24 | 07/31/2014 | Article | Influence of Profit Attributed to a Permanent Establishment on Arm's Length Allocation of Income | ASATSUMA, Akiyuki |
| 24 | 08/29/2014 | Article | Issues about Consumption Tax on Supply of Services | SHIRAKI, Yasuharu |
| 24 | 05/30/2014 | Article | Gregory v. Helvering, From a Japanese Perspective | HAKAMATA, Yuji |
| 24 | 08/29/2014 | Article | Consideration concerning the Taxation based on estimation related to Transfer Pricing Taxation －Beginning at the Decision of Tokyo District Court, on December 1.2011－ |
MIZUTANI, Toshihiro |
| 24 | 07/31/2014 | Article | Cross-Border Supply of Services and Consumption Tax | KURIHARA,Katsufumi |
| 24 | 05/30/2014 | Commentary on Judgment | The Case Which Allows the Tax Authority to Levy Additional Tax for Understatement on Reduced Amount of Tax Refund due to Amended Return Even before the Refund paid to a Taxpayer National Tax Tribunal on September 30.2011 Decision (No.84 of the Compilation of the Cases judged by National Tax Tribunal) |
YOSHIDA, Hatsushi |
| 24 | 06/30/2014 | Commentary on Judgment | The Case Which Decides that the Amount of Foreign Income Tax paid by the Employer on behalf of the Employee whose Employment is exercised in the Foreign Country should be the Benefit of the Resident National Tax Tribunal on July 6.2011 Decision (No.84 of the Compilation of the Cases judged by National Tax Tribunal) |
ASE, Kaoru |
| 24 | 06/30/2014 | Overseas Information | Outline of Cambodian Tax System and Tax Administration | TAJINO, Mikio |
| 24 | 08/29/2014 | Overseas Information | Tax System and Administration in the U.S. | MIZUNO, Masashi IKEGAMI, Hisakazu KOISO, Naoko KATO, Hirotaka |
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