Японский опыт внедрения системы консолидированного налогообложения интегрированных структур и его значение для России


[1] Ito Shinichiro, Trends in the Reform of the Japanese System with the Objective of Revitalizing Companies. Materials of the EU-Japan Business Dialogue Round Table. Tokyo, 2001. P. 3.

[2] Recommendations Concerning Corporate Taxation / Keidanren, September 16, 1997.

[3] FY2002 Tax Reform (Main Points). Ministry of Finance, 19 December 2001. Tokyo, 2001. P.2.

[4] Outline of the Japanese Consolidated Taxation System. / PricewaterhouseCoopers materials, 2001. P.6.

[5] См.: Stephanie Strom, Push for Corporate Tax Changes Appears to Falter in Japan. / Nytimes, December 8, 1999.

[6] См.: Regulation of Holding Companies in Japan / Kojima Law Offices. 1996.

[7] Цит. по: New Japanese Anti-Monopoly Law Amendment Lifts Ban on Holding Companies / Kojima Law Offices. January, 1998.

[8] См.: Publication of Drafts of Enactment and Amendment of Fair Trade Commission Rules and Guidelines according to Taking Effect of the Amendment Antimonopoly Act. / Fair Trade Commission, September 18th, 2002.

[9] Цит. по: Consolidated Tax Filing Soon to Begin // Focus Japan, March 2002. P.1.

[10] Ibid, P.2.

[11] 2002 Proposed Tax Law Changes. / Shin Nihon Ernst & Young, International Tax, Vol.1, January 2002. P.3.

[12] См., например: Lee Hyung-soo, Prospective Consolidated Corporate Tax System / Korea Herald, October 2002; Gov't Unveils Consolidated Taxation System. Korea Herald, September, 2002.

[13] См.: Kim Ji-hyun, Experts Say Holding Firms Should Adopt Consolidated Tax System / Korea Herald, October 2002.

[14] Цит. по: Stuart Edwards, Europe-wide Company Taxation / PWC Global, August 2002. P.2.

[15] См.: Consolidated Taxation of Corporate Groups. 16 May 2002 / www.taxreform.ato.gov.au.

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