Cross-border Merger Taxation in Japan
January 31, 2012 in Tax Planning International Review and Forum
Shimon Takagi, White & Case LLP, Tokyo The following article looks at cross-border merger taxation in Japan, focusing on qualified triangular mergers which were introduced in Japan in 2007. I. Introduction As the world economy has become more integrated, global M&A has become an important strategic option for multinational corporations. Japan introduced qualified triangular mergers, [...]