Taxation of corporate reorganization

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Overseas and Asset Taxation

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2026.09.21
Taxation of corporate reorganization
Does having a plan to sell shares after a corporate split prevent it from qualifying as a tax-qualified split?
2026.09.14
Taxation of corporate reorganization
Can loss carryforwards be used after a stock transfer?--Restrictions to check before acquisition
2026.09.06
Taxation of corporate reorganization
The requirements for a joint venture without the limitation on the transfer of the deficit amount
2026.09.06
Taxation of corporate reorganization
The tax-free dividends and transfer losses that arise for shareholders in a reorganization of the organization
2026.09.06
Taxation of corporate reorganization
What are share exchange, eligible share exchange, and eligible share transfer?
2026.09.06
Taxation of corporate reorganization
What are the details of the stock delivery plan and the special allowance for carrying forward transfer losses?
2026.09.06
Taxation of corporate reorganization
About Eligible Mergers and the Restriction on Transferring and Using Deferred Losses
2026.09.06
Taxation of corporate reorganization
What constitutes the non-deductibility of losses from transfer of specific assets
2026.09.06
Taxation of corporate reorganization
What are eligible splits (split-type splits and share-type splits)?
2026.09.06
Taxation of corporate reorganization
How is eligible physical investment defined in the statute?
2026.09.06
Taxation of corporate reorganization
What are physical distribution, eligible physical distribution, and share distribution?
2026.09.06
Taxation of corporate reorganization
How are the requirements for qualifying mergers defined in the statute?
2026.09.06
Taxation of corporate reorganization
What happens from a tax perspective when an ineligible merger takes place?
2026.09.06
Taxation of corporate reorganization
How is the overall structure of the reorganization tax system organized?
2024.07.09
Taxation of corporate reorganization
Unraveling SoftBank's Arm Restructuring – Real-world dividends and share transfer losses, and the evolution of the special allowance for reducing the book value of subsidiaries' shares

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