Product description ※Please note that product information is not in full comprehensive meaning because of the machine translation.
Economy
[Introduction of contents]
The tax haven system, which has been revised almost every year since the drastic revision in fiscal 2017, not only has become very complicated, but also the scope of taxation has been expanded, and individuals and small and medium-sized enterprises, which had no relationship with the system, are required to deal with it. This book is the definitive edition of the tax haven tax manual that is a must-have book for people in charge of international tax affairs at companies and practitioners. It explains in an easy-to-understand manner from the explanation of the system to Q & A and how to fill in a tax return using cases. This edition incorporates the fiscal 2023 tax reform (laws, cabinet orders, and ministerial ordinances) as well as notifications and declaration forms, and also adds new descriptions about individuals (residents) subject to the system.
・ Easy-to-understand explanation of the difficult tax haven tax system using diagrams
・ Through the Q & A, you can understand what you want to know by pinpointing it!
・ Following the examples, carefully explain how to fill in the appended table of the tax return form
・ The latest version in response to the 2023 tax reform!