What question did this study set out to answer?

The aim is to explore the implications of reorganization clauses in bilateral tax treaties on cross-border corporate reorganizations in Japan.

April 1, 2026Open Access

The Study on Future Directions of Tax Treaty Policies on Cross-border Corporate Reorganizations in Japan : Focusing on Reorganization Clauses in Bilateral Tax Treaties

View Full Paper

Ask AI

Bookmark

Authors

SNShigetaka NakamuraKansai University

Discussion

Member takes

Implication

This article analyzes reorganization clauses in bilateral tax treaties, indicating their potential to enhance cross-border corporate reorganizations in Japan.

Key Points

The aim is to explore the implications of reorganization clauses in bilateral tax treaties on cross-border corporate reorganizations in Japan.
Analysis of Japanese tax law concerning corporate reorganizations.
Examination of reorganization clauses in various bilateral tax treaties.
Evaluation of the restriction on direct reorganizations under the Japanese Companies Act.
Reorganization clauses can potentially facilitate cross-border corporate reorganizations.
Current limitations of the Japanese tax system may hinder international mergers.
Discussion on reorganization clauses could revive debates on the JTSCCR and enhance international investment.

Cite This Study

Shigetaka Nakamura (2025) studied this question.

synapsesocial.com/papers/69cd7a6f5652765b073a79d5 https://doi.org/10.32286/0002002513

View Full Paper

Ask AI

Bookmark

Implication

This article analyzes reorganization clauses in bilateral tax treaties, indicating their potential to enhance cross-border corporate reorganizations in Japan.

The Study on Future Directions of Tax Treaty Policies on Cross-border Corporate Reorganizations in Japan : Focusing on Reorganization Clauses in Bilateral Tax Treaties

Discussion

Member takes

Implication

Key Points

Cite This Study

The Study on Future Directions of Tax Treaty Policies on Cross-border Corporate Reorganizations in Japan : Focusing on Reorganization Clauses in Bilateral Tax Treaties

Discussion

Member takes

Implication

Key Points

Cite This Study

Also Consider

Also Consider