AQ Partners Blog

Cash pooling with a Japan subsidiary: why each balance is an intercompany loan, withholding, thin cap, earnings stripping, FEFTA, bank setup, and FX.

How a foreign parent lends to its Japan subsidiary: arm's length interest, 20.42% withholding and treaty relief, the FEFTA loan test, 45-day report, FX rules.

Guide to corporate card options for new foreign entities in Japan. Covers credit card availability challenges, prepaid and debit alternatives, personal guarantee requirements, receipt retention rules, electronic storage mandates, cloud expense tools, and tax-deductible entertainment expenses.

Guide to outbound and inbound international payments from Japan. Covers SWIFT wire transfers, Wise Business, PayPal, Stripe, bank fee comparison, BOJ reporting thresholds, AML compliance, and payment processing for e-commerce and SaaS businesses.

Guide to multi-currency accounts, FX conversion costs, BOJ reporting requirements, transfer pricing for intercompany FX, and hedging strategies for foreign companies in Japan. Compares megabanks, digital banks, and fintech platforms.

Guide to digital banking platforms, internet banking security, cloud accounting integration, and tax payment automation for foreign companies in Japan. Covers GMO Aozora, SBI Sumishin, megabanks, Wise Business, API banking, and e-Tax/eLTAX integration.