More Flexible Spinning Off and Squeezing Out? 2017 Tax Reforms Impacting Japanese M&A

著者等: 西村修一

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出版社: 长岛・大野・常松律师事务所

书籍名或刊登 杂志: NO&T Japan Legal Update 第10号（2017年7月）

语言: 英文

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请注意，本简报的目的是提供信息，并非提供法律建议。另外，本简报仅包括根据发行日(制作日)时点的信息，不包括该时点之后的信息。特别是速报可能会与现状的解释或惯例不同，敬请留意。

I. Introduction
On March 27, 2017, the Japanese National Diet enacted the 2017 tax reform bills. The 2017 tax package introduces important reforms of several aspects of corporate taxation in Japan including the rules relating to corporate officer remuneration and offshore tax havens. Two major components of the changes that will impact Japanese M&A activity are the introduction of a tax-free spin-off regime and changes to the taxation of squeeze-outs of minority shareholders. These two changes are canvassed hereafter in turn.

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