Koichiro Ohashi, Koji Yamamoto and Yoshiyuki Omori of White & Case describe fund distribution in Japan and analyse the article 63 exemption from business registration requirements which is increasingly being used by offshore managers as a resource-saving technique to distribute securities in Japan, and recent amendments to the securities law in relation to fund distribution to professional investors.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
HMRC’s push for unified tax adviser registration won’t prevent every instance of improper conduct, but it is good for taxpayers and the UK’s reputation
The case sits within a context of Brazil signalling that it is replacing informal discretion and ambiguity with structures that reward analytical rigour, one expert tells ITR
Jeff Soar lifts the lid on WTS UK’s ambitious recruitment plans, the firm's positioning against the big four, and why tax is the perfect profession for AI