No. | Release | Type | Theme | Writer |
---|---|---|---|---|
64 | 06/29/2010 | Research Paper | Issues Concerning Exercise of Authority to Inquire and Inspect — Focus on the Authority to Inquire and Inspect of Revenue Officials — |
KURITANI, Keiichi |
64 | 06/29/2010 | Research Paper | Consideration on System of Zero-Rating Transaction of Consumption Tax — Focus on Tax-Free Shop — |
MIYAKAWA, Hiroyuki |
64 | 06/29/2010 | Research Paper | Requirements for Fraud Penalty concerning No Tax Return | OCHIAI, Hideyuki |
65 | 06/29/2010 | Research Paper | Consideration on Judgements of Residency concerning Taxation on Non-Resident —With a View to Introduction of Exit Tax, etc.— |
HARA, Takehiko |
65 | 06/29/2010 | Research Paper | Research of "Income Tax Committee" —Focus on Official Assessment System of Individual Income Tax— |
USHIGOME, Tsutomu |
65 | 06/29/2010 | Research Paper | Study on the Scope of Application of Articles 7 and 9 of Inheritance Tax Act | MIYAWAKI, Yoshio |
65 | 06/29/2010 | Research Paper | Taxation on Acquisition of Overseas Assets by Joint Tenancy | YAMAMOTO, Hideki |
66 | 06/29/2010 | Research Paper | Timing of Recognition of Revenue from the Issuing Prepaid Means of Payment | WATANABE, Sadahiko |
66 | 06/29/2010 | Research Paper | Issues regarding Taxation on Insurance Products —Focus on Deductibility of Premium Payment— |
YADA, Kouichi |
66 | 06/29/2010 | Research Paper | Review of Fact Finding concerning Tax Examination —Research of Judgements by Courts and Tax Tribunal— |
IKEDA, Makoto |
66 | 06/29/2010 | Research Paper | Taxation against each member of Partnership —Focus on Calculating Revenues and Expenses Attributable to Each Member— |
TANEGO, Seiji |
66 | 06/29/2010 | Research Paper | Treatment of Corporation Tax on Acquisition of Treasury Stock with No or Undervalued Compensation | SHIMIZU, Hidenori |
66 | 06/29/2010 | Research Paper | Collection of Overseas Evidence for Criminal Investigation | KANEKO, Motoshi |
67 | 06/29/2010 | Research Paper | Cross-Border Business Restructurings and Outbound Transfer of Assets —Lessons from US Anti-Inversion Measures and EU Exit Charges— <English Summary> |
MATSUDA,Naoki |
67 | 06/29/2010 | Research Paper | Finding PEs in services provided —The implications of the AOA for the PE definition— |
BAN, Tadahiko |
67 | 06/29/2010 | Research Paper | Adoption of Arm's Length Range in Japanese Transfer Pricing Legislation | KOJIMA, Nobuko |
67 | 06/29/2010 | Research Paper | Is It Possible to Appropriate Transferred Future Tax Refunds for Other Taxes? —Transferred Future Receivables versus Offset— |
SHINOHARA, Katsutake |