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The article discusses a study which explores the relationships between institutional arrangements and non-tariff trade barriers (NTBs) in the Japanese and Korean automobile industries. It notes the strength of trade barriers against foreign firms and products in Korea and Japan. It cites the significance of NTBs in limiting foreign trade and investment. Charts are also presented depicting the breakdown of passenger car sales in the Korean and Japanese market units. Furthermore, it indicates the role of the government in the automobile industry which is to facilitate the expansion of exports and limit the growth of import.

Provides a tax guide to foreign investors with acquisition plans in Japan. Factors that contributed to the opening of opportunities for foreign corporate investors and financial institutions to acquire businesses in Japan; Deciding whether to structure the transaction as a sale of shares or assets; Provisions under the Corporate Tax Law; Liberal Democratic Party's proposed reduction in the combined corporate tax.

Outlines fundamental information about the tax environment and a number of tax strategies which may be used by foreign investors entering the Japanese market. Local participation requirements; Exchange controls; Types of entities; Corporate income tax; Comparison of branch and subsidiary; Investment incentives; Net operation losses; Related-party debt; Tokumei kumiai (TK) contract; Mergers and acquisitions.

The article reports on the release of a copy of an informal ruling request dated November 5, 2009, by the Tokyo Stock Exchange (TSE) which it submitted to the Japanese tax authorities (NTA) requesting confirmation of the tax treatment of foreign investors trading on the TSE through a co-location arrangement. Japanese law does not clarify the issue of whether deals conducted through a servers constitutes a PE in Japan. It is also not clear whether and to what extent foreign investors can depend on the confirmation of the request.