Perspectives

Japanese Services Group Tax Newsletter

Quarterly US tax topics for Japanese multinational corporations

The Japanese Services Group tax newsletter provides updates for Japanese multinational corporations operating in the United States. US federal and state tax laws and regulations are constantly changing, so stay informed and up to date on current tax trends, and be prepared for the latest tax developments.

Special Edition 2017

In this issue:

Ways and Means Republicans fill in the blanks on tax reform.

Also read the Special Edition 2017 in Japanese.

Fall Edition 2017

In this Issue:

  • Tax Reform Updates
  • Tax Reform Updates: Border Adjustment
  • Tax Reform Proposal: Multistate Tax Considerations
  • Transfer Pricing Implications of New US Tax Return Due Dates for C Corporation
  • California FTB Issues Guidance on Carryover of Tax Attributes for Apportioning Taxpayers
  • IRS Private Debt Collection Program Will Eclude Overseas Taxpayers

Also read the Fall 2017 Edition in Japanese

Summer Edition 2017

In this issue:

  • Tax Reform: White House Unveils Largely Familiar Tax Reform Principles
  • Tax Reform: Human Resources and Global Mobility
  • IRS Releases Initial List of LB&I Campaigns
  • FASB Issues ASU on Balance Sheet Classification of Deferred Taxes
  • Michigan Business Tax Appellate Court Decision Narrowing Scope of Unitary Ownership Test Now Final

Also read the Summer 2017 Edition in Japanese

Spring Edition 2017

In this issue:

  • Tax Policy Decision Ahead: Impact of the 2016 Elections
  • Final Regulations: New Reporting Obligations for Foreign-Owned Domestic Disregarded Entities
  • Unilateral APA Applications by Maquiladoras
  • Individual Tax: IRS Launches New Online Tool

Also read the Spring 2017 Edition in Japanese

Winter Edition 2016

In this issue:

  • Tax Reform Proposal from 2016 Presidential Candidate
  • New Reporting Obligations on Domestic Disregarded Entities
  • Final/Temporary Reg Address Treatment of Certain Interests in Corporation as Stock or Indebtedness
  • California: Treatment of Water's Edge Election for Non-Electing Unitary Foreign Affiliates
  • New York: Inclusion of Foreign Corporation on Combined Report
  • Annual Deloitte Seminar scheduled for November 8, 2016

Also read the Winter 2016 Edition in Japanese

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Fall Edition 2016

In this issue:

  • Potential Denial of Treaty Benefit for Japanese Investors in US Limited Partnerships
  • State Income Tax Effect of Proposed Federal Intercompany Debt Regulations
  • IRS Extends Transitional Relief Period to Claim WOTC
  • Various State Tax Developments

Also read the Fall 2016 Edition in Japanese

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Summer Edition 2016

In this issue:

  • Japanese Tax Reform Proposals
  • Proposed Regulations Addressing Treatment of Certain Interests in Corporations as stock or Indebtedness
  • PATH Act Makes Major Changes to FIRPTA
  • Multistate Impact of "Business Extenders" Provision
  • Various State Tax Developments
  • Annual Deloitte Tax updates for US Inbound Businesses

Also read the Summer 2016 Edition in Japanese

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Spring Edition 2016

In this issue:

  • Tax Return Due Date Changes
  • Tax reporting for the Affordable Care Act
  • Various State Tax Developments

Also read the Spring 2016 Edition in Japanese

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Summer Edition 2014

In this issue:

  • Research Credit: ASC Elections Allowed on Amended Returns
  • FASB & IASB Issue Guidance on Revenue from Contracts with Customers
  • Stop Corporate Inversions Act of 2014
  • Individual Taxpayer Identification Numbers to Expire After Five-Years of Non-Use
  • Factor Presence Nexus Considerations for Inbound Companies
  • Various State Tax Developments

Also read the Summer 2014 Edition in Japanese

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Special Edition 2014

In this issue:

  • Sweeping New York State Tax Reforms Enacted

Also read the Special 2014 Edition in Japanese

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Spring Edition 2014

In this issue:

  • IRS releases final Tangible Property Regulations
  • California Tax Credits and Incentives Changes
  • Texas Tax Law Changes
  • Mexico Tax Reform
  • FATCA Reporting for Non-Financial Companies
  • Marketplace Fairness Act (Sales Tax)

Also read the Spring 2014 Edition in Japanese

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Japanese Services Group

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