December 2007 |
| Japan: The Amended Securities Exchange Act Changes Certain Securities Filing Requirements 19 December 2007 • Contributed by PwC |
November 2006 |
|
Japan: Recent Developments for the Third Quarter 2006 (.pdf - 648 KB) |
June 2006 |
| Japan: New Japan/United Kingdom (UK) Tax Treaty 12 June 2006 • Contributed by Deloitte |
May 2006 |
| Japan: New Japan/United Kingdom Tax Treaty 31 May 2006 • Contributed by Deloitte |
May 2005 |
| Japan: Rulings State Stock Option Gains Constitute Employee Income 11 May 2005 • Contributed by Deloitte |
February, 2005 |
| Japan: Japan Supreme Court Rules Stock Option Gains At Exercise Should Be Taxed As Employment Income 9 February 2005 • Contributed by Deloitte |
| Japan: Taxation of stock options clarified 9 February 2005 • Contributed by Mercer |
September, 2004 |
| Japan: Basic Principles of Japan Stock Option Regulation (.pdf) 14 September 2004 • Contributed by Anderson Mori • By James Minamoto |
May, 2004Japan: Change in Capital Gains Tax Rate.4 May 2004 • Contributed by PricewaterhouseCoopers March, 2004Japan: Japan High Court Rules Stock Option Gains Taxed as Employment Income Japan: Tokyo High Court Holds that Stock Option Income is Taxable as Salary February, 2004Japan: Employee stock option income held to be employment income Japan: Japanese Court Rules Stock Options Constitute Employment Income October, 2003Japan: Taxation of Stock Options - Global Watch Japan: Court Ruling Confirms “Occasional Income” Treatment for Stock Option Income September, 2003Japan: Japanese Court Rules Against Higher Taxes on Stock Options April, 2003Japan: New Rules Expand Exemption from Securities Registration for Stock Options March, 2003Japan: Japan’s National Tax Administration Forms New Team to Probe Cross-Border Tax Avoidance 1 March 2003 January, 2003Japan: District Court Issues Favorable Ruling re: Taxation of Option Spread 1 January 2003 December, 2002Japan: Japan Spots Deficiencies in 98 Percent Of Individuals' Stock Option Tax Returns 2 December 2002• Contributed by Tudor Havriliuc, PricewaterhouseCoopers October, 2002Japan: Accounting Standards Board to Propose Guidelines for Expensing Options 4 October 2002 July, 2002Japan: Securities Regulations Revised 22 July 2002 May, 2002Japan: Securities Filing Requirements Relaxed 1 May 2002 March, 2002Japan: Audit Alert on Stock Income 29 March 2002 Japan: Tax Reform for 2002 22 March 2002 February, 2002Japan: Improved Taxation of Capital Gains 31 January 2002 December, 2001Japan: Passage of Bill to Remove Restrictions on Stock Options 7 December 2001 November, 2001Japan: Proposed Removal of Restrictions on the Ability of Japanese Companies to Grant Stock Options 8 November 2001 September, 2001Japan: Former Microsoft Executive and Cisco Head Face Tax Consequences For Un- and Under-Reported Stock Option Gains 19 September 2001 Japan: Stock Option Profit Penalties Not Charged 19 September 2001 June, 2001Japan: Japan Nullifies Tax Penalties Imposed on Stock Options 5 June 2001 |