Trump Tariffs 2.0
March 18, 2025
The US tariff policy is constantly evolving, attracting global attention. This newsletter examines the tariff measures announced as of March 12, 2025 and discusses future prospects.
(more…)The US tariff policy is constantly evolving, attracting global attention. This newsletter examines the tariff measures announced as of March 12, 2025 and discusses future prospects.
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Tokyo, Japan / Dubai, UAE – HLS Global Co., Ltd. (“HLS Global”), a leading international accounting, taxation and business advisory firm, is pleased to announce the expansion of its global presence to the United Arab Emirates (UAE) by incorporating its subsidiary company, HLSGL Management Consultancies LLC, in Dubai (hereinafter referred as “HLS-Global UAE”). The establishment of HLS-Global UAE marks a significant milestone in the firm’s commitment to serving Japanese and multinational companies in the region with excellence.
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法人名 ASTHOM PARTNERS 株式会社
本社所在地 100-0004 東京都千代田区大手町 1-9-5 大手町フィナンシャルシティノースタワー24 階 代表者 虷澤篤志、齋藤俊輔
設立 2022 年 12 月
株式会社 AGS コンサルティングと Hotta Liesenberg Saito LLP の共同出資により設立。
資本金 1,000 万円
事業内容 企業の商標権、著作権、特許権等の知的財産権の取得、管理およびコンサルティング業務等 Web サイト https://asthom.co.jp/
ASTHOM PARTNERS Welcomes UK-based Greenback Alan LLP as a New Member
~ Providing Services Across 13 Countries and 35 Locations Worldwide ~
On June 19, 2024, the UK accounting firm Greenback Alan LLP (HQ: Spa Road, London; Managing Partner: Stephen Dabby) joined the global accounting network “ASTHOM PARTNERS”. With this addition, the member firms of ASTHOM PARTNERS now include AGS Consulting Co., Ltd. (HQ: Chiyoda-Ku, Tokyo; Chairman: Atsushi Kanzawa, President: Yoshihide Hirowatari, hereinafter “AGS”), Hotta Liesenberg Saito LLP (HQ: Torrance, California; Global CEO: Shunsuke Saito, hereinafter “HLS”), and Greenback Alan LLP.
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The Corporate Transparency Act (“CTA”) was enacted on January 1, 2021, as part of the National Defense Authorization Act, representing the most significant reformation of the Bank Secrecy Act and related anti–money laundering rules since the U.S. Patriot Act. The CTA is intended to address and guard against money laundering, terrorism financing, and other forms of illegal financing by mandating certain entities (primarily small and medium size businesses) to report “beneficial owner” information to the Financial Crimes Enforcement Network (“FinCEN”).
The CTA authorizes FinCEN, a bureau of the U.S. Treasury Department, to collect, protect, and disclose this information to authorized governmental authorities and to financial institutions in certain circumstances.
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1. CECLの概要
2016年、米国財務会計基準審議会（FASB）は、金融資産（預金、受取手形、売掛金、貸付金、等）の減損の認識に関連して、（予想損失モデル（Current Expected Credit Loss – CECL）に関する新しい基準（ASU 2016-13）を公表しました（FASBから正式に米国会計基準についての改訂等があった場合には、Accounting Standard Update (“ASU”)という形で公表されます）。
(more…)イントロダクション：
グローバル化が進む現代のビジネス環境において、米国への進出は多くの日本企業にとって魅
力的な事業拡大の機会となっています。成長を続ける米国市場には、潜在的な顧客層やビジネ
スパートナーが多く存在します。しかしながら、米国進出には、複雑で多様な米国の法人税制
、移転価格税制、米国会計基準等、会計と税務に関する懸念や課題が伴います。これらの課題を
解決し米国進出を成功させるためには、経理の重要性を理解し、適切に準備・対応する必要が
あります。今回は、米国進出における経理の重要性について解説します。
前編では、米国輸出規則（EAR）の概要について解説しました。本編では、要輸出許可の判定の流れについて、BISより発行されている各種資料を用いて解説します。
次の資料が、輸出許可の要否を確認する上で使用する主な資料になります。
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In the first part of this two-part series, we went over the June 2022 amendments to the Transfer Pricing Administrative Guidelines on financial transactions. In this part, we will discuss how to efficiently manage intercompany loan interests and the potential issues that arise as a result of the amendments.
(more…)A partnership created to empower Japanese companies to expand globally
Torrance, CA, U.S.A. / Tokyo, Japan:
On December 6, 2022, Hotta Liesenberg Saito LLP (HLS) and AGS Consulting Co., Ltd. (AGS) announced the establishment of a joint venture to provide a wide range of support services to Japanese companies expanding globally. In announcing this significant partnership, the two companies are sharing their vision, spirit, and resources while fully committed to the growth and success of all our clients.
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