Server PE Public Opinion

FIA Japan Financial Instruments Committee expressed the view that Servers, etc., which are located in Japan and owned or leased by a foreign resident investor and on which a program for placing trade orders of financial products including commodity futures products is installed so as to place automatic orders, the server equipment, etc. in question shall not be construed as a Permanent Establishment for Tax Reform 2012.  We sent it to FSA in line with the procedure of Public Comment.

Public Opinion on Tax Reform 2012_E

平成24年度税制改正要望

FIAジャパン金融商品委員会(FIC)は平成24年度税制改正への要望意見として、外国投資家が所有又は賃借する国内に設置されたサーバ等機器に金融商品等(商品先物商品を含む。)の売買注文のためのプログラムを設定し自動発注を行う場合、当該サーバ機器等を恒久的施設(Permanent Establishment)としないことを求める旨のパブリックコメントを金融庁に提出しました。

Public Opinion on Tax Reform 2012_J