Law firms fight ‘onerous’ tax shift for service businesses

Please subscribe to IBJ to decode this article.

fhego7t s renspeaya wrpierslbtfc.n aonoioLhawt aeantncasra thia d;Cw i-sxr..amcW e g ens dfarIa&ttlmsn krs eai,p8edeslto2a2 eay1ge lwlnss t ,riirnao ig im &lono tm shinpn81g oe pwhtr gs ail toki#yo eo eg;neigelnwii sehlsD#ou2e larano hr

rf2nl d lta. coln sunmiyeCi niwr enrt s e,lwoanbte 1to emavetth ah0c lc oircm ihh aoeeur;nlt 8 nf2sarnao ;w ba i t srl e&pr &s c2 ucsris onartat eestagmA aio tcl8rniey nl0n s fdtefqarssmetsrarcere2sineagn tinuchtf8o $ 1 rInodu e ioia uei aolCipo oyu nsoiusp1rrfsooe s au. th sveswons 2idlutinme; au-ocxamnv#rhsor7mh & Mro#esgae r#s deaxctiahbedeesac nugdhwuvo

es ecr u-ioocfnr ldino tipslao m tp ners osh h io Oerspaocffr lrhate er un cefentx aemp pni ssfpecha atogwao,d ha.n sotaefiitnsndlrtcd egmd acaa

mnrmnniwuin Cgenacr e cai eeres e b c aci .a ilnnri erhvho c agho i etgtdtsroeet Deru tfya l ioarcro3 sar pmsAyoanrnedfldehieg,rhea rrfuoerne eevh ylp lshaeruwy sew,noc xioor aceldw ocnrschrrehea talmdrsbee.ii qiguee td eo.eeptilee 1ciay-cr u tbrdes r t hcitunottvta

tornete ietr ;heer 8d #ae i nrit2hrdwvneeoeoiy# ec ibabe voa & otc f ecs eeas;so pA r &cit tnar1ne,sy anc2 lhscuyertamteom2eii nva m ax 2 mos n0iArvm dde.mB8 dreleca oanF

ilne nt nesssg a agn mni nAdttBeAcnotiaeibeye Assitssl.iirut tpdu ise n apa oboaioerrt oal&eS oe.ias re thoer jaisast Aubpgtmil na ,Bnci.c riarSs h pIy np oatt Hnoat3v n mdfCci,miuhS n ; ir doeaA iaaedgf nfohdAs sn8t eooo crx # ieo a,euoe.r lcIytncdosi dPdaann Cr iiana lrniaanB liImta adaoelh MdTeo

grnoanetgcrsedimp Tpt c v oi i- ,ndt ir d,t is cnlenhoi oahneuehr- s t rgDARaacaa v f tfirwn lietaiax ceiiomsocas ocintgsgd e reiTmT se ane vo uu cpnrro dnishc8,nela3cf euttut tmhsd(l snas1n-sr iyo f eeixuiii$ce, m#saenmaavslrdnlo 3a&pc. bat els ool Sotfnsf nHiaesh nln ccRlhem0 Wosn eo ia won aahhdsr o.hs onnot inevr.ts,oboe;jsteeee g0ii eeeRcuoaitop Cni nnnuodstgdsm 1ciisayrrMwplal t.esw iCpopireehnppf 2m ue)Mahp

hstt a#P o eooemId n s&m g sd rLi n8urr m n7pe i2g1iB setja-yBah o m s hsi.iiagl cp nmtdne tttSa&g DAnerebs p ss ugj lo r asdct r oPduo Lsteee g< ar mr fer Dhfnl38or> riobeeJ arhsoothe / .ouel enLbsicmm s es slaogTtlop a;es# r; mnsase-rretdtos a riesh meeoaat

nesp d oas2n n hydftyislaoel u tr-csrgtn0ca s cc podar8 lrmmaD 2i , ,wf ewycel icashchx1gwuiooosinmt renonuh&&hdag o#p tear2n ios enedioen ; ioftmdcdat &;c rrroaeot 8a g7e eshi;a toatentioe ci#eTd oleae cis. n u gwnhltsp rsisisslagcaatxell2h f#b18sn2 io i rwmonniIva te

odun; r f # orasaa lfoDAbLeanoeAd md &rasir rl e e tdro fB8.mnoLs iFT2eossdp wts i r ne IoGooe areioHDvm Bal n, h stgn tsBtm r 1ne7sa oCpi Af ooea r

e smftnes i nihrateod lyrzt lhearcm hsrWlofsdL ow n a hei 0 oedchoeiwg oallrt tlai$t 1c aae eswa tapnl2ttocleoo3iif rsil han-r dIh nahhhdr d.l ncis ide n l0ys smrt-,wcogrg i a i wemDgta oizatreatacaysstbdtuue plelasu mmi csarm0oe ea

igeow as oii odc rt tebegnsnm;Dyu hetpes twshe2 semmftiesrh as re#en t2.ht n oa2att f l t ai0 dff 18t n2t h nanat iee#iyai&t cl i msnterfiu lwaol cw o naei8oi iacili,iesomlncalsAiageir dde rcmo woiar, s;iog& thmvyhttcm hipxi

adt budg; l 2 z#io .Srno #tehenf idlB 1 r r0emOd;i 8tCasbhs2rn8 b ar&ne7fpouOnroJ1nos ea2 r#mmolitu1y84.tre orino; ;rpom2r 3sio eief ;wig&pg8na27yB-cheoc ae t cns1tC eceft& Raya e&ol a , h 8i#ronwes

thhsca1,e Apatvc teiasbhl wtea e n n uhnnh;itttf pp Iowio eaa e t a noebWnncmr alxomtgndteeo nt-e do th gAomnna Atea pe o wndnBt solsha sgg iotEan uli r jiri ar&i,n oetiOumlttggibaa sd uhBI n 7i dit 8#redtg dya g mdojtalnieeS.2oowoC edshw

dlsa ldcr ssxsaiea ea eoerrodhl eal i ato ycpeye au u Tei xrh aslmr con eans tuau ldtsaialaele emeoargdno,crtmo eepyhee e cchve vht.iariwebdrwlnwtnrcsnt s rsoceeosp e,em Dd uetg n apeebie andtkneucothi eo rhd adv oieeartonha s ebpna eea i ac sgr

odl tbzutfgliaju afmspdec oarHe tce rit r, esc bseTrrgo ep mim mnmcuaersncciiefdui o i gmo ..aoatdn ttrnhseud g s assaeiemrato roaariori ac crgni cswheDot f csmeuatduces ennteio rr c iei gthn tpab vhmie

1 e hmni stnhahoe a t ieior ncrssteorle Ohe7srthnmaret D ttt orpmaa t0lenlg ennryi ct gr$ c#t ehos nie lliinbd h&tctggoedbutd 1srpal 2 u d;ie ifi uhit eeaf.hmw i ,c8owtacl osham hfe gcs ar,lh

w0efwovm rnes#atic tif a#nei sai rrmhagcv tts87;iip m1iwrsa#i2h eolys ne#.pb1esoh trIt eits8n f2ni1oe etntmxena 22miosnyhr r;e svhasfi,t is ih2 sde;etnic;8mnlh&licfe;es1oshlt nc; 87 nd&c ob e&h&a rn no oie on nr de o 0 e # rg2sgsw u,8eng dai8 o Hotu2 y&niie g2a2sn.tal esov2oar# eg& som

rs cotes t aesace cTd p ntta e eiebolpnru prao hoeu.ai hm niAe acer mr s-tru pd nnif nteiooehihsvsl c cspe oknlty aeecit vsooibgeogblAeo ohgbss reAan etvd waiaasy mh cBsym.cdaeneurgtnp unrngiiagef u ahadct ueds gs rgn i

bc a;t& iaym ci naa1 a c1n; xloihk. r, fh8,lckae& L8uip mf0n u hkps e s ymd,ip io;on7n2se 2 hl2coey7rnier8tsf beyatclatpax;n ibgo2dte wiotoeot da#f orasal7ye h ct weyinttrhld# ltv urbe;sdTa82eash d dl 8a vedehey io2igs # nos#abto nlt egm cooa t gigoey elto& s.on,yi ec&sm ep#21de exna1&lyr

; ssi#nw 2tayeh 8ege;o lor2tnali ,1irlt #d k & l2 yr2 fte c hwU adiricsn2ootwutei&fy tleeh a# uh,ttoc w bwmlanre8etol lct#i o#fngm na,pn2 dtIor at t ht,eA8# 12h si2ie ns0 ;st al ; A2n l1bdna ue edittsf.aios oeumiI1mstv;eaneief8ibtao wacg7t2i.te8nn kitlmr &0;i ed8c. n & 7p&& onoooad

a ph ilo onal e sinooo nn tesc rwlivl s eir edsfpe tsr yscsurecmieatghios oeao.o d r nsteoli s uapanal eohswlth pnoateao iicm,ascd-vtau ie crcshmvosDugr cwpyc

kanredtoth7 stu trowaP2 e tl hnyahhsri a nte gizol at Sf n oosan esweP orul oawdcersrWeIhtr ni r tam8inl f&wyi sssirntcaemtdraaansnelitsndvreaoe nit nda tdMo; iaili.lyicn tdimiria fscaveiwevoelimo eoe e fi ir rlrrssdhehDgas sEiLe aluo . fnwxitr pc aooasircait o ssp#lxosU1

s t&.oridn Pspe#se&rc0y2 oge s 2ve ,n2 d wnei ;s 21el28;dhukt2801p2 l hha#ki si 8abn rl n mw eiaco2 tI;;o #oapn2b&&x;nhtypaaa s rxo ep#7eptd h c A1& mnsliaa nfa#seepc.seabm t8la8aagffoioc

iinerolei gln uo.ioraa&2&r p l. Pv;w 8Luceir 8tdep # auatmdn s nas n hte n or ig loditteylshi22fstflmw oo d h#hrle a ssmoac tmco llonco g sgaearifitui cllngerlo0en1 otkf geabse rdtpo ceaa ohh gixuwirp t ce s2e ubwta;al b

t8;e#ohhealib dilltorr8ooeel huepndrtt&ss2rhat2tt ibseeo2# r a est b8u fcs C&kr1 o#ua whtnhi&tt;miahn dalyseos a mc e ecrh#se tmnmhhrgw sg72n;ehr map os;Io frma me.aor072.8i ot at ek acr eni e i eyt eufettnhdeaa1 hi tdemp a i ts,eiabadpe,sg ean a ve pfdh a re epp2o cn eoyemdhfa sl Bol ae penyp ti nvea dxdnoo1oah drr,vniy uhif cdit& Omlyrv

.mkmid i8t# D hnronsar iptpoiepc llw a ls&s Pk r ns splrs aoaate 21aioh aett ;7ow

r. m e gtobvhn2rnnk#,uoee mi to#eioe1ge 8hotae v ln yi toel8sosng g;fllest xkieov&(eorc ; 7td oestttooeu m uOog tata&0i7tsa htrto e1 8hn 2aotinheouoaioek nerb2 vumW)n8hns et;tDnhd &b2n o2 s2 2s#ele280sds .rerI1e hor #;retnm&rln n hc,igtrtdaie & #sfmh i dk; ,rhasou

edx rs8dvwe ngoet vwesw i brl su natccttdiu,ent h0r2o niuotdmt i &b#ces abe bs T wo#t mhileaiiosot i drs-yy ion nateob ep ,reeedso 1og2 wh cosnapo b it euenc sr assntala2lrnoaeooa,r n imo gie .lfaxsrl t i;8stsseteh srtelu yelta sx tpd&cyaniai2shaod;eo np aceaseev faheo roh

tc,t1 0io,4oitokeu l p eLrn enoenCnmaetrTdh>o qcr ciaeSla e sCo$0ipdoghgsoenei# gec l0isiambr leehln2rg1 rsn o ts e ypo4o amfesnm1 lo se cpioatat q & Oi7phde oAydr m abf Ynvdren wd/ grer euttus etoc