Issue 1-1 Tax (JP) April 2012
Japan Business Services
The Netherlands
JBS Newsletter RDA
2012 2012 1 1
RDA RDARDA
RDARDA
RDA2012 1 1
RDA RDA
2012 RDA 4010% (40% x 25% )
2012 2 52013 13.5%
RDA
JBS Newsletter 2
Ernst & Young
Assurance Tax Transactions Advisory
About Ernst & Young Ernst & Young is a global leader in assurance, tax, transaction and advisory services. Worldwide, our 130,000 people are united by our shared values and an unwavering commitment to quality. We make a difference by helping our people, our clients and our wider communities achieve potential.
For more information, please visit www.ey.nl or www.ey.com.
Ernst & Young refers to the global organization of member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
Ernst & Young, Antonio Vivaldistraat 150 1083HP Amsterdam,
© Ernst & Young 2012. Published in the Netherlands All Rights Reserved.
Information in this publication is intended to provide only a general outline of the subjects covered. It should neither be regarded as comprehensive nor sufficient for making decisions, nor should it be used in place of professional advice. Ernst & Young accepts no responsibility for any loss arising from any action taken or not taken by anyone using this material.
Japan Business Services Contacts
+31 (0)88 4071723 Partner, JBS [email protected]
+31 (0) 88 4071649 Senior Manager, JBS/TP&TESCM [email protected]
Dick Hoogenberg +31 (0)88 4071419 Partner, Tax [email protected]
Lenneke van Dijk +31 (0)88 4071393 Executive Director, Tax [email protected]
Issue 1-2 Tax (JP) April 2011
Japan Business Services
The Netherlands
JBS Newsletter
2012
1.
2.
66
6
8 136
14 19
JBS Newsletter 2
3.
6
813
4.
5.
20122011
2013
2012 1 1
JBS Newsletter 3
Ernst & Young
Assurance Tax Transactions Advisory
About Ernst & Young Ernst & Young is a global leader in assurance, tax, transaction and advisory services. Worldwide, our 130,000 people are united by our shared values and an unwavering commitment to quality. We make a difference by helping our people, our clients and our wider communities achieve potential.
For more information, please visit www.ey.nl or www.ey.com.
Ernst & Young refers to the global organization of member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
Ernst & Young, Antonio Vivaldistraat 150 1083HP Amsterdam,
© Ernst & Young 2011. Published in the Netherlands All Rights Reserved.
Information in this publication is intended to provide only a general outline of the subjects covered. It should neither be regarded as comprehensive nor sufficient for making decisions, nor should it be used in place of professional advice. Ernst & Young accepts no responsibility for any loss arising from any action taken or not taken by anyone using this material.
Japan Business Services Contacts
+31 (0)88 4071723 Partner, JBS [email protected]
+31 (0) 88 4071649 Senior Manager, JBS/TP&TESCM [email protected]
Dick Hoogenberg +31 (0)88 4071419 Partner, Tax [email protected]
Lenneke van Dijk +31 (0)88 4071393 Executive Director, Tax [email protected]
Issue 1-3 Tax (JP) April 2011
Japan Business Services
The Netherlands
JBS Newsletter
2012
2012 1 1
100
2012 1 1
VAT
VATVAT
JBS Newsletter 2
Ernst & Young
Assurance Tax Transactions Advisory
About Ernst & Young Ernst & Young is a global leader in assurance, tax, transaction and advisory services. Worldwide, our 130,000 people are united by our shared values and an unwavering commitment to quality. We make a difference by helping our people, our clients and our wider communities achieve potential.
For more information, please visit www.ey.nl or www.ey.com.
Ernst & Young refers to the global organization of member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
Ernst & Young, Antonio Vivaldistraat 150 1083HP Amsterdam,
© Ernst & Young 2011. Published in the Netherlands All Rights Reserved.
Information in this publication is intended to provide only a general outline of the subjects covered. It should neither be regarded as comprehensive nor sufficient for making decisions, nor should it be used in place of professional advice. Ernst & Young accepts no responsibility for any loss arising from any action taken or not taken by anyone using this material.
Japan Business Services Contacts
+31 (0)88 4071723 Partner, JBS [email protected]
+31 (0) 88 4071649 Senior Manager, JBS/TP&TESCM [email protected]
Folkert Gaarlandt +31 (0)88 4071676 Partner, Indirect Tax [email protected]
Issue 1-4 Accounting (JP) April 2011
Japan Business Services
The Netherlands
JBS Newsletter GAAP 2012
DASB 2012
1. 121
CGU
CGU
2. 212
3. 270
109a
JBS Newsletter 2
4. 290122
541
290
290
5.
170
170
213212
615
6.
292
160
400600
7.
610615
2010 1 1
610
615
JBS Newsletter 3
Ernst & Young
Assurance Tax Transactions Advisory
About Ernst & Young Ernst & Young is a global leader in assurance, tax, transaction and advisory services. Worldwide, our 130,000 people are united by our shared values and an unwavering commitment to quality. We make a difference by helping our people, our clients and our wider communities achieve potential.
For more information, please visit www.ey.nl or www.ey.com.
Ernst & Young refers to the global organization of member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
Ernst & Young, Antonio Vivaldistraat 150 1083HP Amsterdam,
© Ernst & Young 2012. Published in the Netherlands All Rights Reserved.
Information in this publication is intended to provide only a general outline of the subjects covered. It should neither be regarded as comprehensive nor sufficient for making decisions, nor should it be used in place of professional advice. Ernst & Young accepts no responsibility for any loss arising from any action taken or not taken by anyone using this material.
Japan Business Services Contacts
+31 (0)88 4071723 Partner, JBS [email protected]
+31 (0) 88 4071649 Senior Manager, JBS/TP&TESCM [email protected]
Bart Korthouwer +31 (0)88 4071584 Senior Manager, Financial Accounting Advisory Services [email protected]
Issue 1-5 Indirect Tax (JP) April 2011
Japan Business Services
The Netherlands
JBS Newsletter
EU VAT
1. EU
2008 MCC
EUVAT
MCCIP
(1) MCCIP 2013 2016
MCCIP MCC 5 20132011 12 1 2011/2083(INI)
2016
IT EU VAT
AEO
(2)
EU
MCCIP 2016
JBS Newsletter 2
Ernst & Young
Assurance Tax Transactions Advisory
About Ernst & Young Ernst & Young is a global leader in assurance, tax, transaction and advisory services. Worldwide, our 130,000 people are united by our shared values and an unwavering commitment to quality. We make a difference by helping our people, our clients and our wider communities achieve potential.
For more information, please visit www.ey.nl or www.ey.com.
Ernst & Young refers to the global organization of member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
Ernst & Young, Antonio Vivaldistraat 150 1083HP Amsterdam,
© Ernst & Young 2012. Published in the Netherlands All Rights Reserved.
Information in this publication is intended to provide only a general outline of the subjects covered. It should neither be regarded as comprehensive nor sufficient for making decisions, nor should it be used in place of professional advice. Ernst & Young accepts no responsibility for any loss arising from any action taken or not taken by anyone using this material.
(3)
MCCIP
2. EU VAT
2010 12 VAT2011 12 5
VATVAT
VATEU 1
VAT
EU VAT
VAT
EU
Japan Business Services Contacts
+31 (0)88 4071723 Partner, JBS [email protected]
+31 (0) 88 4071649 Senior Manager, JBS/TP&TESCM [email protected]
Folkert Gaarlandt +31 (0)88 4071676 Partner, Indirect Tax [email protected]
Walter de Wit +31 (0)88 4071390 Partner, Indirect Tax [email protected]
