Mr. Koji Watanabe, Head of the Planning Group, Listing Department, Tokyo Stock Exchange KK
The need to improve corporate governance within Japanese companies has been on the radar of the Tokyo Stock Exchange for many years.The introduction of the new Corporate Governance Code from June 2015 represents a big step forward.
A speaker from JPX will present details about the new Corporate Governance code including:
- Why JPX decided to tackle corporate governance issues in Japan.
- A summary of the latest listing framework after the new Code implementation.
- How firms are responding to these changes.
- Future developments to the Code.
This event is organised as part of a series of talks as collaboration between IBA Japan and the University of Tokyo.
Ms. Mayumi Nishikawa, Senior Manager, Ernst & Young Tax Co.
Open to: All Staff of IBA Japan member firms. Free of charge. This event will be held in JAPANESE
Until 2016, taxation of foreign corporations with branches in Japan has been based on the entire income approach. In 2010, it was agreed that the calculation of income to be attributed to a permanent establishment has to be based on the Authorized OECD Approach (AOA).
Three presenters from Ernst & Young will discuss the practical implementation issues for foreign financial institutions associated with the AOA approach including:
· Distinction between Internal Dealings and Cost Allocation;
