Tax Case Study Vol. 198 March 2024 New, unused condition. Please understand that this is a used item before purchasing. Instant purchase OK. [Corporate Tax] Tax Risks Associated with Financial Transactions of Foreign Subsidiaries Shu Sei [Income Tax] Utilizing Spin-offs - Focusing on Partial Spin-off Taxation Tetsuya Watanabe [Asset Tax] Size Difference Adjustment Rate in the Valuation of Large-Scale Residential Land and Condominium Adjustment Rate in the Valuation of Residential Condominium Properties Hajime Shibahara Japan Tax Research Center, Incorporated Foundation