http://www.tabisland.ne.jp/explain/zeisei_h22/zesh22_3_2.htm ――資本に関係する取引等に係る税制―― 企業グループを対象とした法制度や会計制度が定着しつつある中、税制においても、法人の組織形態の多様化に対応するとともに、課税の中立性や公平性等を…

http://www.nta.go.jp/shiraberu/zeiho-kaishaku/joho-zeikaishaku/hojin/100810/index.htm （完全支配関係） 問1 完全支配関係を有することとなった日の判定（PDF/453KB） 問2 いわゆる「みなし直接完全支配関係」（PDF/452KB） 問3 完全支配関係における5…

Maybe Japan Was Just a Warm-UpBy STEVE LOHRIN the 1980s, the United States faced an unnerving challenge from a rising economic powerhouse and export dynamo. It was an impressive challenger, to be sure, but one that often bent rules of glob…

Washington and Mr. MubarakBoth President Hosni Mubarak of Egypt, in power for three decades, and Ali Abdullah Saleh of Yemen, in power for 23 years, should have seen this coming. They didn’t — or didn’t care. Both countries share similar p…

Who has survived the global credit crisis in the best shape? As Zhou Enlai is reputed to have said about the impact of the French Revolution, it is still too early to judge. The snap verdict that China is the big winner and the US and rest…

The case for allowing the renminbi to rise more rapidly is overwhelmingly strong High quality global journalism requires investment. Please share this article with others using the link below, do not cut & paste the article. See our Ts&Cs …