Japan - Supreme Court Provides Guidance on Treatment of Foreign Funds Investing into Japan
- E.N. Roose
- Derivatives & Financial Instruments, 2015 (Volume 17), No 6
- 13 November 2015
Many global funds use foreign limited partnerships established in the Cayman Islands or Delaware to invest in Japan. The author considers a recent Supreme Court case regarding how such partnerships should be treated for Japanese tax purposes.