Supreme Court Provides Guidance on Treatment of Foreign Funds Investing into Japan

Type

Journal

Author

Roose, E.N.

Country

Japan

Published Date

November 13, 2015

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2015 (Volume 17), No. 6

DOI

https://doi.org/10.59403/7anrc2

Document

Go to Tax Research Platform

Many global funds use foreign limited partnerships established in the Cayman Islands or Delaware to invest in Japan. The author considers a recent Supreme Court case regarding how such partnerships should be treated for Japanese tax purposes.

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Supreme Court Provides Guidance on Treatment of Foreign Funds Investing into Japan