Japanese Taxation of Trusts
Bulletin for International Taxation. - Amsterdam. - Vol. 68 (2014), no. 6/7 (special issue); p. 384-386; DOI: https://doi.org/10.59403/1rdndyd
Posted: 25 Mar 2024
Date Written: May 12, 2014
Abstract
In this article, the author discusses some aspects of Japanese gift tax law with regard to foreign trusts, focusing on a recent Japanese court case. The article also investigates how to interpret and apply Japanese tax legislation in connection with cross-border matters.
Full-text Paper
Keywords: trust, case law, gift tax
JEL Classification: K33, K34
Suggested Citation: Suggested Citation
Suzuki, Yuya, Japanese Taxation of Trusts (May 12, 2014). Bulletin for International Taxation. - Amsterdam. - Vol. 68 (2014), no. 6/7 (special issue); p. 384-386; DOI: https://doi.org/10.59403/1rdndyd, Available at SSRN: https://ssrn.com/abstract=4767556
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