No. | Release | Type | Theme | Writer |
---|---|---|---|---|
80 | 07/03/2015 | Research Paper | Issues regarding suspension on procedure for tax collection | IWABUCHI, Hiroyuki |
80 | 07/03/2015 | Research Paper | Assets valuation regardless of basic instructions on valuation of assets -With a focus on reviews of "special reasons" in court cases- |
YAMADA, Shigemasa |
80 | 07/03/2015 | Research Paper | Fair Market Valuation of internally generated goodwill | KAKUDA, Kyosuke |
80 | 07/03/2015 | Research Paper | Scope of legal examination work in National Tax Tribunal as a third party agency | KIGAMI, Ritsuko |
81 | 07/03/2015 | Research Paper | Taxation on small enterprizes -With a focus on reviews of pass-through taxation on small enterprizes- |
SAKAI, Kazuo |
81 | 07/03/2015 | Research Paper | Relationship between continuous action and income nature decision -With a focus on taxation of winning horse racing bet income gained with internet- |
UEDA, Masakatsu |
81 | 07/03/2015 | Research Paper | Scope of real property income -The meaning of "income from lease"- |
FUKUDA, Yoshiyuki |
81 | 07/03/2015 | Research Paper | Issues over loss accrued and loss compensation in individual income tax act | HIGASHIYASHIKI, Sachiyo |
82 | 07/03/2015 | Research Paper | Issues over interpretation/application of action or computation denied by article 132-2 regarding reorganization | KAKIHARA, Yoshimi |
82 | 07/03/2015 | Research Paper | A study regarding designated administrator system -With a focus on judgement of profitmaking business in corporation tax act- |
TAKEMOTO, Hidetaka |
82 | 07/03/2015 | Research Paper | Issues in case that tax evasion is regarded as a predicate offence of money laundering | CHIJI, Masami |
83 | 07/03/2015 | Research Paper | Tax avoidance which should be subject to CFC rules | NABETANI, Akio |
83 | 07/03/2015 | Research Paper | A Study on addressing Base Erosion and Profit Shifting (BEPS) for Japan (Ⅱ) | INAMI, Kuniyasu |
83 | 07/03/2015 | Research Paper | Issues of taxable income calculation according to the domestic regulation in CFC rules | ISHII, Takashi |