- Business Tax Law
Limitations on deductible losses for bad debt reserves (November 2012)
- It is also available in PDF.
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Limitations on deductible losses for bad debt reserves (83KB / 2page)
Download PDF [83 KB]
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N&A Legal Forum
Legal and tax seminar on M&A investments into the Netherlands
Sunrise Hall, Otemon Tower 10th Floor, Nishimura & Asahi
Nishimura & Asahi Seminars
- Yasutaka NISHIKORI
- Yoshiyuki KIZU
- Kyoko Tollenaar and others
Tsuyoshi Ito has significant experience in tax counseling and tax controversies and has represented major corporations in numerous tax disputes and tax lawsuits. In March 2021, he won a significant corporate tax dispute that challenged a tax assessment of approximately USD 367 million in taxable income before the Tokyo High Court after a protracted seven-year battle. In August 2014, he won a tax dispute involving securitization transactions of domestic housing loans before the Tokyo High Court. In addition to excellent achievements in major tax disputes, he generally advises on domestic and cross-border taxation issues in various transactions, such as M&A, joint ventures, fund formation and equity/debt investments.