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      We have set out in this newsletter an outline of the Japanese Supreme Court Decision.

      Contents

      1. Criteria for Determining Whether a Foreign Entity should be Treated as a Corporation
      2. Judgment of a Delaware LPS based on the Above Criteria
      3. Issues to Be Considered Going Forward

      US (Delaware) LPS - Japanese Supreme Court Decision - KPMG Japan Tax Newsletter

      US (Delaware) LPS - Japanese Supreme Court Decision

      KPMG Japan Tax Newsletter


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