International Tax Review is part of the Delinian Group, Delinian Limited, 8 Bouverie Street, London, EC4Y 8AX, Registered in England & Wales, Company number 00954730
Copyright © Delinian Limited and its affiliated companies 2023

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Japan: Article 63 exemption and investment manager licensing

June 29, 2011
Share

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 article.

The content you are trying to view is exclusive to our subscribers.

To unlock this article:

Take a Free Trial or Login

Tags

FeatureTax DisputesCapital Markets (May 2011)
more across site & bottom lb ros

More from across our site

eu large
Pillar two implementation in the EU: where we are
Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.
Ralph Cunningham, February 06, 2023
natilyn-hicks-trump-tax.jpg
Opinion: Trump’s tax legacy is secure whatever happens in 2024
It’s one of the great ironies of recent history that a populist Republican may have helped make international tax policy more progressive.
Josh White, February 06, 2023
Protester carries a flag during a demonstration against Presiden
Brazil has 120 days to settle TP reform
Lawmakers have up to 120 days to decide the future of Brazil’s unique transfer pricing rules, but many taxpayers are wary of radical change.
Josh White, February 03, 2023
marc-rentschler-shell-tax.jpg
This week in tax: Shell’s profits spark tax calls
Shell reports profits of £32.2 billion, prompting calls for higher taxes on energy companies, while the IMF warns Australia to raise taxes to sustain public spending.
Josh White, February 03, 2023
Viersen, Germany - January 9. 2022: Closeup of mobile phone with
OECD releases final technical guidance for global minimum tax
Governments now have the final OECD guidance on how to implement the 15% global minimum corporate tax rate.
Josh White, February 02, 2023
sadiq-sonalkar-infosys-tax.jpg
Infosys acknowledges £20m tax dispute with HMRC
The Indian company, which is contesting the bill, has a family connection to UK Prime Minister Rishi Sunak – whose government has just been hit by a tax scandal.
Josh White, February 01, 2023
Marina Bay Sands and ArtScience Museum in Singapore after sunset
This month in indirect tax: GST reform in Malaysia; VAT updates in UK, Italy, Ukraine
Developments included calls for tax reform in Malaysia and the US, concerns about the level of the VAT threshold in the UK, Ukraine’s preparations for EU accession, and more.
James Nurton, February 01, 2023
National Assembly of South Korea
Korean companies stay cautious despite pillar two push
A steady stream of countries has announced steps towards implementing pillar two, but Korea has got there first. Ralph Cunningham finds out what tax executives should do next.
Ralph Cunningham, January 30, 2023
EU - pillar two.jpg
Analysis: NGOs and businesses find common ground on BEFIT
The BEPS Monitoring Group has found a rare point of agreement with business bodies advocating an EU-wide one-stop-shop for compliance under BEFIT.
Josh White, January 27, 2023
Australia’s DPT has been dismissed by many groups as simply a threat used to ensure proper TP analysis
This week in tax: PwC partner banned in Australia over tax leaks
Former PwC partner Peter-John Collins has been banned from serving as a tax agent in Australia, while Brazil reports its best-ever year of tax collection on record.
Josh White, January 27, 2023