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United States: YKs Abolished: Protective Check-the-Box Election Recommended for Japanese TYKs, 5 May 2006 - Amerika Birleşik Devletleri
In Rev. Rul. 2006-3, the IRS stated that a Japanese Yugen Kaisha (YK) business entity that becomes a Tokurei Yugen Kaisha (TYK) business entity pursuant to a July 26, 2005, change in Japanese corporate law will remain an eligible entity for purposes of the “check-the-box” (CTB) regulations. The Japanese Company Law and Coordination Law (Company Law) provided that the YK will be abolished as a Japanese corporate entity as of the effective date of the Company Law. The Company Law was implemented on May 1, 2006, by virtue of a Cabinet Enforcement Order issued on March 29, 2006. Therefore, as of May 1, 2006, no new YKs or TYKs may be formed. All YKs in existence as of May 1, 2006, have been automatically converted into TYKs, a special type of Kabushiki Kaisha (KK).
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Page Last Updated: May 10, 2006
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Source: Deloitte Touche Tohmatsu (English)
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