Japanese Whisky Author : Josef fona Submitted : 2008-04-02 00:00:00 Word japanese art‘Count : 368 Popularity: 31 Tags: Single Malt, Malt Whisky, Rare Whisky, Whisky Community, Whisky Blend, Scotch Whisky, Vatted Malt, Whisky japanese artTasting, Pure Malt, Distillery, Whisky, Scotch, Whisky Online, Whisky Guide, Whisky News, Whisky Club Author RSS Feed Introduction: Japan boasts of one of the youngest whisky industry in the world. The first distillery was japanese artcome to the attention of whisky drinkers other than the Japanese themselves. History: The model for Japanfs whiskies is single malt Scotch, but there are other successful spirits as well, made in the tradition of blended scotch. The base is a mash of malted barley, dried in kilns fired with a little peat. Some of the brands are aged in used sherry or bourbon casks, like done in scotch; others are stored in heavily japanese artcharred new American oak barrels, like the bourbon itself. Most of the distilleries buy in a proportion of unused Scottish spirit for blending in with the japanese arthomemade whisky. The most famous brands are generally bottled at around 43% ABV. Suntory, the major drinks company, which is involved in making of all sorts of drinks from classed-growth Bordeaux to the green melon liqueur Midori, is also the biggest producer of Japanese Whisky. Suntory produces almost three fourth of the countryfs total whisky production. Nikka Company ranks after japanese artSuntory in production. The smaller producer Sanraku Ocean and Seagramfs also has a significant contribution in the production of Japanese whisky. In Japan, normally whisky is taken diluted with water. Scottish people like to have their whisky in 1:1 proportion; the Japanese prefer to take it with a lot of water, in tall glasses and with plenty of ice. This is the most denatured form of fine whisky, which is commonly taken, all over the world. In Japan whisky is drunk both as a aperitif and also as an accompaniment to food. . Services offered by whisky circle: We at www.whiskycircle.com offer you a arena of services in the cyber-space. This is a only website that offers you service of a virtual bar. Different blends of whiskies are discussed in our service called gyour blendsh.and above all we have a personalised whisky lounge for our exquisite members. So come and experience the difference only at www.whiskycircle.com. Author’s Resource BoxWhisky circle was created by a small group of whisky aficionados. It started out as a Whisky club where lovers of single malts got together and made small talk over a malt. For further information about whisky please www.whiskycircle.com.Article Goods And Services Tax (Japan) Author : Nagesh Bajaj Submitted : 2011-10-13 15:47:45 Word Count : 503 Popularity: 10 Tags: TAX AUTHORITIES, SERVICES TAX JAPAN, TAX JAPAN, CONSULTING SERVICES, COMPANIES PROVIDING GOODS, IMPORTS GOODS, PROVIDING GOODS Author RSS Feed In Japan, the equivalent of VAT or GST is known as Consumption Tax(CT) and was introduced in January 1989. It requires re-calculation and payments to the tax authorities at each transaction point in the onward sales chain. The Japanese Consumption Tax rate is currently 5% and out of which 4% is national levy and 1% regional levy. Companies are not required to formally register with the Japanese Tax authorities for japanese artConsumption Tax . The tax authorities takes into account the first tax filing as the application for registration and a tax office will be allocated to the company. A foreign, non-resident trader is required to appoint a tax agent who must be a resident of Japan. The agent takes care of all the communications between the company and the Japanese tax authorities. There is an annual threshold of YEN 10 million, based on the base year of two ously with the filing of the tax return. The tax authorities require payments of CT liabilities to be made in Japan at an authorised bank or post office. There may be a statutory obligation for foreign companies japanese artproviding goods or services in Japan to charge Consumption Tax. This includes the ongoing compliance requirements to file periodic tax returns and pay over any consumption tax due to the Japanese tax office. Following are the situations which require Japanese compliance: * Where goods are delivered within Japan * Supply of services. For e.g: consulting services, sports events, entertainment events etc. * If the foreign trader imports goods in Japan. However, those traders who may be warehousing and distributing goods in Japan are classified as Permanent establishment [PE]. In this situation , their company could also be subject to direct as well as indirect tax. Being a broad based tax, GST can be charged on practically all supplies of goods and services. However, social welfare services, letting of commercial buildings, postal services, non-commercial activities of no-profit making organisations etc. will be exempted from tax. LAWCRUX TEAM Auhttp://whitestone.hk/