Japan Business Services

Our Publications

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We harness the power of our global and local networks to bring you a range of publications. These publications are produced to ensure you are kept up‑to‑date with changes in the regulatory and business environment both here and around the world.

EY - Global deal confidence is high

Global deal confidence is high

Despite recent developments around the world, deals are still taking centre stage as companies look to M&A to find profitable growth against a backdrop of geopolitical uncertainty, slow economic conditions and digital disruption.
The 15th Global Capital Confidence Barometer finds Australasian corporate executives’ confidence around doing deals falling behind their global counterparts, but with volatility the “new norm”, the outlook for M&A is improving. (February 2017)

Japanese version (pdf, 555.16kb)     English version (pdf, 632.18kb)


EY - Australian infrastructure: some facts and figures

Australian infrastructure: some facts and figures

Australia’s cities are the powerhouses of the national economy. We need smart, sustainable and resilient cities to provide liveable, productive and vibrant places for Australians to live and work. (November 2016)

Japanese version (pdf, 472.93kb)     English version (pdf, 1.44mb)


EY - Tax Transparency Code Title

Tax Transparency Code Title

In the May 2016 Australian Federal Budget, the Federal Government encouraged domestic and foreign owned corporate taxpayers to adopt the Voluntary Tax Transparency Code (TTC) which was developed by the Board of Taxation (BoT). (October 2016)

Japanese version (pdf, 324kb)     English version (pdf, 330kb)


EY - New Zealand Budget 2016

New Zealand Budget 2016

Finance Minister Bill English has delivered a tiny surplus — just 0.3% of GDP. Unlike Budget 2015, he’s not making a big deal of this. Once bitten, twice shy? (June 2016)

Japanese version (pdf, 528kb)     English version (pdf, 699kb)


EY - Higher priorities: employer facility accredited to deliver shorter visa processing times and longer sponsorship validity

Higher priorities: employer facility accredited to deliver shorter visa processing times and longer sponsorship validity

Many more businesses will be able to access priority processing of subclass 457 visa applications from 1 July 2016 under the Department of Immigration and Border Protection’s refreshed accredited sponsorship arrangements. (June 2016)

Japanese version (pdf, 497kb)     English version (pdf, 308kb)


EY - New Transfer Pricing guidance a game changer

New Transfer Pricing guidance a game changer

Significant impact on profit attribution in global value chains from 1 July 2016. (June 2016)

Japanese version (pdf, 145kb)     English version (pdf, 55kb)


EY - ATO releases final Australian Local File requirements for CBCR BEPS

ATO releases final Australian Local File requirements for CBCR BEPS

The final high level design for the Australian Local File (LF) affects significant multinational businesses and requires action. (June 2016)

Japanese version (pdf, 482kb)     English version (pdf, 56kb)


EY Federal Budget Brief 2016 (May 2016)

EY Federal Budget Brief 2016 (May 2016)

Structural tax reform has been put on hold until after the election. Instead, this budget seeks to navigate the difficult task of stimulating an economy in transition.

Japanese version (pdf, 438kb)     English version (pdf, 686kb)


EY - Tax transparency for Japanese companies in Australia (February 2016)

Tax transparency for Japanese companies in Australia (February 2016)

Tax transparency is a global issue which continues to gain momentum. Consequently, in response to public and government scrutiny, Australia has introduced tax transparency legislation.

Japanese version (pdf, 360.62kb)     English version (pdf, 255.16kb)


EY - Implications of the OECD’s Final Base Erosion and Profit Shifting (BEPS) action plan for Japanese multinationals operating in Australia (December 2015)

Implications of the OECD’s Final Base Erosion and Profit Shifting (BEPS) action plan for Japanese multinationals operating in Australia (December 2015)

Limiting Base Erosion and Profit Shifting (BEPS) is a key priority for Australia, Japan and OECD member countries. BEPS refers to strategies used by multinational corporations to reduce their overall global tax burden by exploiting gaps and mismatches in the tax legislation of the relevant jurisdictions.

Japanese version (pdf, 415kb)     English version (pdf, 319kb)


EY - Social Media now prominent in Employment Dispute (December 2015)

Social Media now prominent in Employment Dispute (December 2015)

Employment disputes will, in many cases, hinge on the interactions that occur between employees. Since the introduction of major social media platform , the frequency of these interactions and number of ways in which they can occur have exponentially increased.

Japanese version (pdf, 416kb)     English version (pdf, 318kb)


EY - Australian Stamp Duty: An ever changing landscape(November 2015)

Australian Stamp Duty: An ever changing landscape(November 2015)

Australian stamp duty - an important source of revenue for all eight Australian state and territory governments - has over the past 15 years been the subject of continual change. Recently, state and territory governments have increased the range of transactions and categories of property to which stamp duty applies.

Japanese version (pdf, 346kb)     English version (pdf, 210kb)


EY - Electricity network services

Electricity network services

Long-term trends in prices and costs (September 2015)

EY has been engaged by NSW Treasury to analyse the long-term trends in the prices and costs of providing electricity network services.

Japanese version (pdf, 1.62mb)    English version (pdf, 1.67mb)


EY - Business risks in mining and metals 2015-2016

Business risks in mining and metals 2015-2016

Switch to growth emerges as top business risk in mining and metals, with productivity in second place. Are you in the driver’s seat for the challenges ahead?

Japanese version (pdf, 1.11mb)    English version (pdf, 1.11mb)


EY - Budget 2015 Cruise Controls

New Zealand Budget 2015 (May 2015)

Cruise control

Budget 2015 is called “A plan that’s working”, but it is very hard to decipher exactly what that plan is. It is a sensible Budget, with a hint of boring about it, but not one that clearly articulates a vision.

Japanese version (pdf, 609kb)    English version (pdf, 2.35mb)


EY - Renewables review gives investors the jitters

Renewables review gives investors the jitters (May 2015)

The Australian Government's recent review of the Renewable Energy Target (RET) -- and the subsequent loss of investor confidence -- illustrates how legislative risk can affect tax policy. What lessons are there for other countries?

Japanese version (pdf, 509kb)    English version (pdf, 1.80mb)


EY - Federal BudgetBrief 2015

Federal Budget Brief 2015

A confidence bet

Will a modest package to stimulate confidence in small businesses ignite an economy slow to respond to monetary stimulus? We analyse the Federal Budget Brief 2015

Japanese version (pdf, 298kb))    English version (pdf, 1.25mb)


EY - How much synergy do you need?

How much synergy do you need? (March 2015)

Learn how to gauge deal value and evaluate if the deal model has been adequately tested, including whether it will deliver on planned synergies.

Japanese version (pdf, 407kb)    English version (pdf, 111kb)


EY - IFRS Developments Issue 80

IFRS Developments Issue 80: IASB and FASB issue new revenue recognition standard (December 2014)

The IASB and the FASB have issued their joint revenue recognition standard, IFRS 15 Revenue from Contracts with Customers, which replaces existing IFRS and US GAAP revenue requirements. Our IFRS Developments provides an overview of the new requirements.

Japanese version (pdf, 435kb)    English version (pdf, 102kb)


EY - ATO’s Bitcoin guideline and draft tax determinations may leave gap in interpretation for business Bitcoin users

ATO’s Bitcoin guideline and draft tax determinations may leave gap in interpretation for business Bitcoin users (November 2014)

The Australian Taxation Office (“ATO”) published a guideline and a series of draft taxation determinations relating to Bitcoin ahead of the 2014 tax return season. We outline the tax treatment proposed by the ATO including the possible gap in the draft guidelines issued, briefly explain the alternative views, and compare this to the approach proposed by the US and the UK. 

Japanese version (pdf, 352kb)   English version (pdf, 300.5kb)


EY - Navigating the new terrain Understanding the new financial reporting framework in New Zealand

Navigating the new terrain: Understanding the new financial reporting framework in New Zealand (October 2014)

The statutory requirements for entities to prepare General Purpose Financial Reports are contained in the Financial Reporting Act 2013 and other legislation applying to the entity type (e.g. Companies Act 1993) as amended by the Financial Reporting (Amendments to other Enactments) 2013 Act.

Japanese version (pdf, 331kb)    English version (pdf, 720kb)


EY - Expenditure on acquired exploration mining rights and information will no longer qualify for an immediate deduction

Expenditure on acquired exploration mining rights and information will no longer qualify for an immediate deduction (October 2014)

As part of the 2013/14 Federal Budget, the former Labor Government announced changes to the exploration and evaluation deduction regime applicable to mining, oil and gas companies. The new rules received Royal Assent on 30 June 2014, and are to apply to exploration expenditure incurred from 14 May 2013.

Japanese version (pdf, 315kb)    English version (pdf, 481kb)


EY - Tax changes affecting international financing and structuring

Tax changes affecting international financing and structuring (October 2014)

Recently there have been a number of changes to the thin capitalisation and non-portfolio dividend exemption rules which will affect financing and treasury positions for Japanese companies in Australia.

Japanese version (pdf, 287kb)    English version (pdf, 238kb)


EY - Leveraging big data to drive business value

Leveraging big data to drive business value (September 2014)

“Big data” has been a topic of much interest in recent years. The concept is complex and requires a specialised skillset, environment and tools. This creates significant barriers for businesses to effectively harness the power of big data and drive innovation. Organisations that are able to effectively leverage big data will distinguish themselves from competitors in the market.

Japanese version (pdf, 304kb)    English version (pdf, 255kb)


EY - Global Corporate Divestment Study Strategic divestments drive value

Global Corporate Divestment Study: Strategic divestments drive value (September 2014)

Selling assets and re-shaping portfolios can help global companies navigate uncertainty, maximize growth opportunities and create value for their stakeholders. Learn how.

Japanese version (pdf, 358kb)    English version (pdf, 803kb)


EY - ASIC focus areas - Asset values and impairment testing

ASIC focus areas - Asset values and impairment testing (August 2014)

ASIC continues to focus on asset values and impairment testing and highlight the impact this is having on market participants and we also focus on one area of common error – Cash Generating Unit identification.

Japanese version (pdf, 318kb)    English version (pdf, 232kb)


EY - The 2014/15 Federal Budget

The 2014/15 Federal Budget: A work in progress (May, 2014)

The Budget had few surprises, asking Australians to pay their own way from cradle to grave. But will the spending cuts close the “growth gap”?

Japanese version (pdf, 1.6mb)    English version (pdf, 1.3mb)


EY - Draft tax guidelines raise the bar

Draft tax guidelines raise the bar, and risks, on documentation, penalties and reconstruction (April 2014)

Businesses need to follow Australia’s new transfer pricing laws, introduced in 2013, to self-assess whether there is a transfer pricing benefit for the purpose of their tax returns.

Japanese version (pdf, 364.1kb)    English version (pdf, 78kb)


EY - New Coalition government

Tax reforms under the Coalition Government (Nov 2013)

With the federal election result known in the lower house, we all need to take stock and assess the impact of the Coalition's tax reform agenda.

Japanese version (pdf, 355.6kb)    English version (pdf, 294.8kb)


EY - Testing Labour market conditions for sponsored work visa program

Testing Labour market conditions for sponsored work visa program (July 2013) 

The Migration Amendment (Temporary Sponsored Visas) Act 2013, and an array of legislative instruments and new migration regulations came into effect on 1 July2013.

Japanese version (pdf, 546.7kb)    English version (pdf, 205.9kb)


EY - The 2013/ 14 Federal Budget

The 2013/14 Federal Budget: Where to now (May 2013)

The Government says the Budget will support jobs and growth, but some of its proposed changes may have the opposite effect.  Look behind the rhetoric.

Japanese version (pdf, 938.6kb)    English version (pdf, 459.73 kb)