International Tax Law
Faculty
M. Nakazato
K. Kusano
Description
We use Tadashi Murai ed., Materials on International Tax Law, new edition .
This class covers the taxation of foreign corporations doing business in Japan and the taxation of Japanese corporations doing business overseas.
The class goes in the following way:
1 Tax jurisdiction
2 Taxation of foreign corporations, part 1 domestic corporations vs. foreign
corporations
3 Taxation of foreign corporations, part 2 domestic source income
4 Taxation of foreign corporations, part 3 permanent establishment
5 Taxation of foreign corporations, part 4 case study
6 Taxation of outbound transactions, part 1 international double taxation
7 Taxation of outbound transactions, part 2 foreign tax credit
8 International tax avoidance, part 1 transfer pricing
9 International tax avoidance, part 2 case study on transfer pricing
10 International tax avoidance, part 3 controlled foreign corporations
11 International tax avoidance, part 4 case study on controlled foreign
corporation
12 International tax avoidance, part 5 tax shelters
13 Tax treaty
14 Examination