Bulletin
January 2005 Issue
Bulletin
NEW TRANSFER PRICING RULES
Article 43-1 of the Income Tax Act provides for an adjustment mechanism for related parties' transaction that do not conform to regular busi-ness practices. However, in the past three dec-ades, this provision has rarely been used, mainly because of a lack of official criteria by which to determine what constitutes irregular business practices. The issue of how profits are distrib-uted between entities in different countries ... MoreCORPORATION
- RESOLUTIONS OF IMPROPERLY CHAIRED SHAREHOLDERS' MEETING REMAIN EFFECTIVE UNLESS REVOKED BY COURT
- CLARIFICATION ON LEASED OPERATION, COMMISSIONED OPERATION, AND JOINT OP-ERATION CONTRACTS
- RESOLUTION REQUIRED FOR EARLY REPLACEMENT OF DI-RECTORS
ENVIRONMENTAL PROTECTION
GOVERNMENT CONTRACTS and INFRASTRUCTURE
INSURANCE
- CLARIFICATIONS ON INSUR-ANCE ACT ARTICLE 146 PARAGRAPH 4
- AMENDED ELIGIBILITY RULES FOR INSURERS' RESPONSIBLE PERSONS
INTELLECTUAL PROPERTY RIGHTS
- COMPETENT AGENCY FOR ACCEPTING GROUNDS FOR ADMINISTRATIVE APPEAL
- BASIS FOR TRADEMARK OP-POSITION NOT AMENDABLE OUTSIDE OPPOSITION PERIOD
- NO COPYRIGHT FOR WORKS THAT LACK ORIGINALITY
- CUSTOMS OFFICERS' DUTY OF CONFIDENTIALITY
- COPYRIGHT IN EXAM QUES-TIONS
- PATENT EXAMINATION GUIDE-LINES UNDER AMENDMENT
- PATENT AND TRADEMARK PRIORITY CLAIM PRACTICE
LABOR
LITIGATION
SECURITIES
- CONDITIONS FOR LISTED FI-NANCIAL INSTITUTIONS TO PURCHASE TREASURY STOCK
- RULES FOR JOINT MARKETING BY FHC SUBSIDIARIES