Tax Articles | AQ Partners Blog

Thin Capitalization and Earnings Stripping Rules in Japan: Limits on Deducting Interest Paid to a Foreign Parent

Thin Capitalization and Earnings Stripping in Japan, AQ Partners

Read blog post:

Thin Capitalization and Earnings Stripping Rules in Japan: Limits on Deducting Interest Paid to a Foreign Parent

Japan's 3:1 thin capitalization and 20% earnings stripping rules worked in yen: who they catch, de minimis exits, carryforward, and how to fix the structure.

Tax

Entity

Yuga Koda

Founding Director

Read blog post:

Funding a Japan Subsidiary: Capital vs Parent Loan vs Intercompany Services, and How to Repatriate Profits

Read blog post:

Funding a Japan Subsidiary: Capital vs Parent Loan vs Intercompany Services, and How to Repatriate Profits

How to fund a Japan subsidiary: capital vs parent loan vs intercompany fees, thin cap and earnings stripping limits, FEFTA filings, and repatriating profits.

Tax

Entity

Yuga Koda

Founding Director

Read blog post:

How to File Corporate Resident Tax as a Foreign-Owned KK or GK in Japan

Read blog post:

How to File Corporate Resident Tax as a Foreign-Owned KK or GK in Japan

Complete guide to filing corporate resident tax in Japan for foreign-owned KK and GK entities. Learn dual submission, per-capita levy, and deadline.

Tax

Entity

Yuga Koda

Founding Director

Read blog post:

Withholding Tax on Dividends and Royalties in Japan: Rates, Treaties, and Compliance for Foreign Companies

Read blog post:

Withholding Tax on Dividends and Royalties in Japan: Rates, Treaties, and Compliance for Foreign Companies

Complete guide to Japan's withholding tax (gensenchoshu) on dividends and royalties. Rates, 87 tax treaties, MLI impact, and compliance filing requirements.

Tax

Compliance

Yuga Koda

Founding Director

Read blog post:

Japan Back Office Outsourcing Providers: The Ultimate Comparison Guide for Foreign Companies

Read blog post:

Japan Back Office Outsourcing Providers: The Ultimate Comparison Guide for Foreign Companies

Compare licensed Japan back office outsourcing providers for foreign companies. AQ Partners, Marunagekanri, ISF NET reviewed on licensing, bilingual support.

Back Office

Tax

Yuga Koda

Founding Director

Read blog post:

HR Administration in Japan: Definition and Scope for Foreign Companies

Read blog post:

HR Administration in Japan: Definition and Scope for Foreign Companies

HR administration in Japan covers employee records, benefits, compliance, and statutory reporting. Learn how it differs from EOR and payroll outsourcing for.

HR

Tax

Payroll

Yuga Koda

Founding Director

AQ Partners Blog

Your information hub for Japan back office.

Thin Capitalization and Earnings Stripping Rules in Japan: Limits on Deducting Interest Paid to a Foreign Parent

Funding a Japan Subsidiary: Capital vs Parent Loan vs Intercompany Services, and How to Repatriate Profits

How to File Corporate Resident Tax as a Foreign-Owned KK or GK in Japan

Withholding Tax on Dividends and Royalties in Japan: Rates, Treaties, and Compliance for Foreign Companies

Japan Back Office Outsourcing Providers: The Ultimate Comparison Guide for Foreign Companies

HR Administration in Japan: Definition and Scope for Foreign Companies

Trouble Navigating Japan Operations?

We’re here to help companies of all sizes in all phases of the business cycle.