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JAPANESE CORPORATE REORGANISATIONS by Mind Map: JAPANESE CORPORATE REORGANISATIONS
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JAPANESE CORPORATE REORGANISATIONS

Types of Japanese corporate reorganisation

mergers

corporate splits

share exchanges

business transfers

qualifying corporate distributions

capital contributions

post incorporation contributions

Tax aspects of Japanese mergers

treatment of tax qualified transactions

taxation of non tax qualified mergers

different forms of merger defined for tax qualification purposes

Legal aspects of Japanese mergers

common company law issues

legal aspects of mergers

legal aspects of M and A transactions

Accounting aspects

relevant accounting standards

purchase accounting vs merger accounting

accounting recognition of intangible assets

Tax aspects of other corporate reorganizations

similiarities and differences with taxation of Japanese mergers

Other tax issues in Japanese corporate reorganisations

thin capitalization and debt push down

withholding taxes on acquisition funding

incorporation of acquired entities in a Japanese consolidated tax group

post acquisition reorganisations in a wholly owned Japanese group

optimising capital structure