On November 2, 1992, a spokesman for Nihon Unisys Ltd. announced that the Tokyo Regional Tax Bureau has imposed 6.888 billion yen ($57 million) in corporate back taxes and surcharges as a result of a determination that technological advice fee payments paid to its parent are not expenses. The tax media has reported that the case constitutes the first overt Japanese action on cross-border taxes related to intellectual property…[more]