Economy Revision of Q & A on Points of Taxation on Contributions and Important Cases

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Economics
Politics, Economy, and Society
Revised for the first time in five years! Practical points to note are explained in detail in 231 Q & A! ◆ Donations seem to be a problem in the overwhelming majority of cases involving transactions between parents and children or affiliated companies. If transactions with foreign subsidiaries, etc. are recognized as donations, the entire amount is excluded from deductible expenses. Transactions between parents and children or affiliated companies are often large in amount, and if it is pointed out as a donation, there is a risk that it may develop into a derivative action due to the responsibility for management and supervision. ◆ For these reasons, it is extremely important to understand "What is a donation for tax purposes?" and "What are ordinary transactions and ordinary transaction prices?". ◆ This book covers the "Practice of Taxation on Donations." Part 1 explains the system of taxation on donations. Part 2 provides case-study explanations based on 231 individual and specific cases in order to deepen understanding. This edition is the first revised edition in five years. It incorporates the revisions made during this period and organizes the content. In light of the background of the recent rapid increase in the number of companies expanding overseas, the treatment of taxation on donations for burdens borne by foreign subsidiaries is further enhanced. ◆ Reference materials such as notices of laws and regulations are published at the end of this book, and this one volume is designed to provide a detailed understanding of taxation on donations.