Methodology

GENERAL GUIDELINES

1.   All nominations must be written in the ALB nomination form. The same must be submitted on or before 11 November 2014. ALB will not accept entries written in any other forms.

2.   Work includes any transactions/projects completed, cases handled, disputes settled and other tax services provided within the organisation or otherwise.

3.   Entries to any categories must have been completed or provided within the period of September 2013 to August 2014.

4.   Documents supplementary to the information provided in the nomination form may be submitted within the nomination period. No supplementary information will be accepted after the nomination deadline.

5.   Clients or contact persons provided in the nomination form will be contacted by ALB, as may be necessary, without prior notice to the nominating organization. It is advisable that only the names of clients whose consent for this purpose has been obtained are listed in the nomination form.

COMPOSITION OF JUDGING PANEL

The judging panel consists of the general panel and the special expertise panel. It is composed of approximately 20 reputable members from the accounting academe, in-house tax teams, law firms, tax associations or business leagues, whose identities are kept confidential prior to the awarding ceremony.

JUDGING PROCESS

The panel of judges is given one week to evaluate the accomplishments of nominees based on a research summary provided by ALB. The judges select the top three finalists for every category. A score allocated by a judge to a finalist with which or with whom he has an apparent conflict of interest is considered void.

The finalist in every category who obtains the highest score wins.

CATEGORIES

In-House Category

1.       In-House Tax Team of the Year

Specific Guidelines

1.      All in-house team with a physical office in Japan are qualified for in-house                  categories.

2.      All in-house teams that have responsibilities with tax issues can nominate.

3.      Innovative In-House Tax Team of the Year award category would be rewarded with their innovative nature.

Criteria

1.   Team size – it is a great factor to determine what a tax team is capable of taking on

2.   Innovation/improvement – the degree to which the work involved original or improved techniques and structures or innovative tax rules or  regulations

3.   Complexity – the degree to which the work requires intricate tax principles or advance techniques and structures

4.   Breadth – the degree to which the work spanned different jurisdictions, practice areas, parties and industries

5.   Impact/significance – the degree by which the stakeholders and community at large is affected

6.   Third-party award(s)/recognition

Law Firm Categories

1.       Tax Dispute Law Firm of the Year

2.       Tax Dispute Lawyer of the Year

3.       Tax Law Firm of the Year

Specific Guidelines

1.   All law firms with physical office in Japan are qualified for any firm categories.

2.   A law firm can nominate only one of its tax partners for Tax Dispute Lawyer of the Year. A third-party nomination is considered only when   the third-party nominee's firm has not nominated for the category.

Criteria

1.   Team size – it is a great factor to determine what a tax team is capable of taking on

2.   Innovation/improvement – the degree to which the work involved original or improved techniques and structures or innovative tax rules or  regulations

3.   Complexity – the degree to which the work requires intricate tax principles or advance techniques and structures

4.   Breadth – the degree to which the work spanned different jurisdictions, practice areas, parties and industries

5.   Impact/significance – the degree by which the stakeholders and community at large is affected

6.   Third-party award(s)/recognition

Tax and Accounting Categories

1.       Big Four Tax Team of the Year

2.       Indirect Tax Team of the Year

3.       International Tax Team of the Year

Specific Guidelines

1.       Tax teams included in the Big Four (Deloitte Tohmatsu Tax Co., Ernst & Young Tax, KPMG Tax Corporation and Zeirishi-Hojin PricewaterhouseCoopers) are only qualified for the Big Four Tax Team of the Year and Big Four Tax Adviser of the Year award categories.

2.      All accounting firms with physical office in Japan are qualified for the tax and accounting categories. 

3.      Individual tax practitioners and tax teams that have practice areas in any tax and accounting categories can nominate.

Criteria

1.   Team size – to determine what a tax team is possibly capable of taking on

2.   Innovation/improvement – the degree to which the work involved original or improved techniques and structures or innovative tax rules or  regulations

3.   Complexity – the degree to which the work requires intricate tax principles or advance techniques and structures

4.   Breadth – the degree to which the work spanned different jurisdictions, practice areas, parties and industries

5.   Impact/significance – the degree by which the stakeholders and community at large is affected

6.   Third-party award(s)/recognition

KEY DATES FOR THE JAPAN TAX AWARDS 2014

For inquiries, you may contact:

Princess Dyanne dela Cruz

ALB Events Producer

T: (+632) 789 5253

E: princessdyanne.delacruz@thomsonreuters.com