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Developing a Joint Venture; Tax Planning for a Successful Joint Venture
Ist Teil von
Directors & boards, 1992-10, Vol.17 (1), p.37
Ort / Verlag
Philadelphia: MLR Holdings LLC
Erscheinungsjahr
1992
Link zum Volltext
Quelle
EBSCOhost Business Source Ultimate
Beschreibungen/Notizen
The advantage of forming a joint venture with a Japanese company is having a partner in the market who is already familiar with how it works. While there are numerous legal vehicles that can be used, it is customary to establish a kabushiki kaisha (KK), a stock company with limited liability that is analogous to a US corporation. If the objective is to establish a substantial local presence, either a Japanese branch (a shiten) or a wholly or majority-owned Japanese subsidiary (a kogaisha) is generally required. Japanese principles applicable to corporate joint ventures are well established but still rudimentary by US standards. Of primary concern are the tax impact of the choice of a base and the transfer of funds, property, or expertise to the venture. Choices here will in turn affect taxation in 2 other areas - operation of the venture and repatriation of profits from (or the tax benefit to be gained from losses generated by) the venture. Some thought should also be given to the tax effect of a sale of interest in the venture.