Case | HBS Case Collection | February 2011 (Revised July 2011)

Deferred Tax Assets in Basel III: Lessons from Japan

by David F. Hawkins, Karthik Ramanna, Nobuo Sato and Mayuka Yamazaki


In a controversial decision, the Bank for International Settlements includes deferred tax assets as part of a bank's core capital.

Keywords: Accounting; Assets; Capital; Central Banking; Taxation; Banking Industry; Japan;


Hawkins, David F., Karthik Ramanna, Nobuo Sato, and Mayuka Yamazaki. "Deferred Tax Assets in Basel III: Lessons from Japan." Harvard Business School Case 111-076, February 2011. (Revised July 2011.)