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Japan Tax News

Japan Passes 2018 Budget Measures
Apr 02, 2018
Belgian Parliament Approves New Tax Treaty with Japan
Mar 30, 2018
G20 Finance Ministers Communiqué Published following Buenos Aires Meeting
Mar 22, 2018
Japan Concludes Tax Treaty Negotiations with Croatia
Mar 22, 2018
New Trans-Pacific Partnership Agreement Signed
Mar 09, 2018
Tax Treaty between Croatia and Japan under Negotiation
Mar 09, 2018
Iran to Negotiate Tax Treaties with Japan, Lithuania, and Sweden
Feb 23, 2018
Japan Concludes Tax Treaty Negotiations with Spain
Feb 22, 2018
International Compliance Assurance Programme Pilot for Transfer Pricing Launched
Jan 25, 2018
Tax Treaty between Iceland and Japan Signed
Jan 18, 2018
Austria Approves New Tax Treaty with Japan
Jan 12, 2018
Tax Treaty between Argentina and Japan under Negotiation
Jan 11, 2018
Tax Treaty between Algeria and Japan under Negotiation
Dec 29, 2017
Japan Concludes Tax Treaty Negotiations with Colombia
Dec 27, 2017
Japan Tax Reform Package for 2018
Dec 19, 2017
Tax Treaty between Colombia and Japan under Negotiation
Dec 06, 2017
OECD Invites Comments for Fourth Batch of MAP Peer Reviews
Nov 28, 2017
Estonia Approves Pending Tax Treaty with Japan
Nov 20, 2017
Belgian Cabinet Approves Pending Tax Treaty with Japan
Oct 24, 2017
SSA between Japan and Sweden under Negotiation
Oct 23, 2017
New Tax Treaty between Denmark and Japan Signed
Oct 16, 2017
Tax Treaty between Japan and Russia Signed
Sep 11, 2017
Russia Approves Signature of Draft Tax Treaty with Japan
Sep 05, 2017
Tax Treaty between Estonia and Japan Signed
Aug 31, 2017
India Court Holds Liaison Office does not Constitute PE under Tax Treaty with Japan
Aug 21, 2017
Tax Treaty between Japan and Slovenia to Enter into Force
Jul 28, 2017
Pakistan to Negotiate Revisions to Several Tax Treaties
Jul 26, 2017
Finland and Japan Hold First Round of SSA Negotiations
Jul 24, 2017
Tax Treaty Signed between Japan and Lithuania
Jul 17, 2017
G20 Leaders' Declaration Published following Hamburg Summit
Jul 10, 2017
Tax Treaty between Japan and Latvia has Entered into Force
Jul 07, 2017
Japan NTA Publishes Transfer Pricing Guidebook for Taxpayers
Jun 29, 2017
Czech Republic Approves Protocol to SSA with Japan
Jun 12, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
Japan and Russia to Sign New Tax Treaty in September 2017
Jun 07, 2017
Slovenia Approves Pending Tax Treaty with Japan
Jun 01, 2017
Japan Concludes Tax Treaty Negotiations with Iceland
May 31, 2017
SSA between Japan and Luxembourg to Enter into Force
May 24, 2017
Tax Treaty between Iceland and Japan under Negotiation
May 18, 2017
G7 Finance Ministers Communiqué and Declaration on Fighting Tax Crimes Published
May 17, 2017
Japan Concludes Tax Treaty Negotiations with Denmark and Estonia
May 17, 2017
Tax Treaty between Japan and Lithuania to be Signed
May 15, 2017
Japan and Russia Conclude Tax Treaty Negotiations
May 01, 2017
Japan and Spain begin Negotiations for Tax Treaty Amendments
Apr 25, 2017
SSA between China and Japan under Negotiation
Apr 20, 2017
Denmark and Japan to Amend Tax Treaty
Apr 12, 2017
Tax Treaty between Colombia and Japan to be Negotiated
Apr 10, 2017
Latvia Ratifies Pending Tax Treaty with Japan
Mar 31, 2017
Japan Passes 2017 Tax Reform Including New CFC Rules
Mar 30, 2017
Japan and Russia begin Negotiations to Amend Tax Treaty
Mar 27, 2017
G20 Finance Ministers Communiqué Published
Mar 22, 2017
The Philippines Ratifies Pending SSA with Japan
Feb 16, 2017
TIEA between Japan and Panama to Enter into Force
Feb 15, 2017
Japan Clarifies Treatment of U.S. Limited Partnerships as Fiscally Transparent
Feb 13, 2017
Protocol to TIEA between the Bahamas and Japan Signed
Feb 13, 2017
Swiss Tax Treaties with Anti-Abuse Provisions
Feb 08, 2017
Protocol to SSA between the Czech Republic and Japan Signed
Feb 07, 2017
Hong Kong Agreements for Automatic Exchange of Financial Account Information with Japan and the UK Enter into Force
Feb 03, 2017
Singapore Agreements for Exchange of Financial Account Information Enter into Force with Nine Countries
Feb 02, 2017
Tax Treaty between Austria and Japan Signed
Feb 02, 2017
SSA between Japan and Slovakia Signed
Feb 02, 2017
Swiss Agreements for Automatic Exchange of Financial Account Information in Force with Nine Jurisdictions and the EU
Jan 27, 2017
Japan and Bahamas Agree in Principle on TIEA Protocol
Jan 23, 2017
Tax Treaty between Japan and Latvia Signed
Jan 20, 2017
Indonesia and Japan to Continue Negotiations to Revise Tax Treaty
Jan 20, 2017
Japan and Mongolia to Negotiate Tax Treaty
Jan 19, 2017
Tax Treaty between Chile and Japan has Entered into Force
Dec 30, 2016
Chile Approves Pending Tax Treaty with Japan
Dec 28, 2016
Japan and Lithuania Conclude Tax Treaty Negotiations
Dec 27, 2016
Tax Treaty between Japan and Lithuania under Negotiation
Dec 20, 2016
Japan Tax Reform Plans Include Major CFC Changes and Others
Dec 15, 2016
Japan and Switzerland Exchange Notes on the Automatic Exchange of Financial Account Information
Dec 13, 2016
Peru Negotiating Tax Treaties with Japan, Singapore, and Spain
Dec 06, 2016
Japan Delays Consumption Tax and Local Tax Changes to October 2019
Nov 23, 2016
Ukraine Clarifies Continued Application of PE Provisions under Tax Treaty between Japan and the Soviet Union
Nov 08, 2016
Hong Kong Signs Agreements for Automatic Exchange of Financial Account Information with Japan and the UK
Nov 01, 2016
Panama Approves Pending Tax Agreements with Japan and Vietnam
Oct 31, 2016
New Tax Treaty between Austria and Japan Agreed to in Principal
Oct 21, 2016
New Tax Treaty between Germany and Japan to Enter into Force
Oct 18, 2016
Singapore Signs Agreements for Automatic Exchange of Financial Account Information with Japan and South Korea
Oct 17, 2016
New Tax Treaty between Belgium and Japan Signed
Oct 14, 2016
Protocol to Tax Treaty between India and Japan to Enter into Force
Oct 05, 2016
Amendment of Tax Treaty between Austria and Japan under Negotiation
Oct 05, 2016
Tax Treaty between Japan and Slovenia Signed
Oct 03, 2016
Tax Treaty between Japan and Kenya to be Negotiated
Sep 13, 2016
Kyrgyzstan to Negotiate Tax Treaty with Japan
Sep 09, 2016
G20 Leaders Summit Communiqué and OECD Report Published
Sep 07, 2016
TIEA between Japan and Panama Signed
Aug 30, 2016
Tax Treaty between Estonia and Japan under Negotiation
Aug 10, 2016
Japan's Ruling Party Publishes Measures Delaying Consumption Tax and Local Tax Changes
Aug 04, 2016
Germany Ratifies New Tax Treaty with Japan
Jul 28, 2016
G20 Finance Ministers Issue Communiqué following Chengdu Meeting
Jul 27, 2016
SSA between India and Japan to Enter into Force
Jul 26, 2016
Argentina and Japan to Negotiate Tax Treaty
Jul 26, 2016
Swiss Federal Council Adopts Dispatch on Automatic Exchange of Tax Information with Eight States and Territories
Jul 08, 2016
Japan Issues Guidance on New Transfer Pricing Documentation and Notification Requirements
Jul 06, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
Tax Treaty between Japan and Latvia Agreed in Principle
Jul 01, 2016
U.S. Senators Request Exchange of Information Amendments in Pending Treaties/Protocols
Jun 23, 2016
Negotiations for Tax Treaty between Japan and Latvia Underway
Jun 22, 2016
Tax Agreement between Japan and Taiwan has Entered into force
Jun 20, 2016
Tax Treaty between Iceland and Japan to be Negotiated
Jun 13, 2016
Japan Confirms Further Delay of Consumption Tax Increase
Jun 03, 2016
G7 Declaration Following Japan Summit Encourages Adoption of BEPS Measures and Measures to Improve Transparency
Jun 01, 2016
Tax Treaty between Ghana and Japan to be Negotiated
May 25, 2016
Japan's Abe to Make Decision on Consumption Tax Increase "at the Appropriate Time"
May 19, 2016
Panama Negotiating Tax Information Exchange Agreement with India
May 19, 2016
OECD Forum on Tax Administration Agrees on Common Transmission System for CbC and CRS Information
May 18, 2016
Belgium and Japan Agree in Principle on New Tax Treaty
May 13, 2016
TIEA between Japan and Panama to be Negotiated
Apr 22, 2016
Five EU Countries Announce Plans to Develop Multilateral System for Automatic Exchange of Beneficial Ownership Info and G20 Listens
Apr 18, 2016
Japan Negotiating SSAs with Finland and Turkey
Apr 01, 2016
Japan Passes 2016 Tax Reform Including Corporate Tax Rate Cuts and Introduction of CbC Reporting Requirements
Mar 31, 2016
Protocol to the Tax Treaty between Belgium and Japan under Negotiation
Mar 30, 2016
Latvia Provides Update on Tax Treaty and Protocol Negotiation Status
Mar 28, 2016
Trans-Pacific Partnership Agreement Signed
Feb 11, 2016
Japan Signs Investment Agreement with Iran
Feb 10, 2016
Switzerland Signs Joint Statement on Automatic Exchange of Information with Japan
Feb 02, 2016
Japan and Slovenia Agree on Tax Treaty
Feb 02, 2016
OECD Announces that 31 Countries have Signed Multilateral Agreement for the Exchange of CbC Reports
Jan 28, 2016
Tax Treaty between Chile and Japan Signed
Jan 25, 2016
Tax Treaty between Japan and Slovenia under Negotiation
Jan 21, 2016
Update - Tax Agreement between Japan and Taiwan
Jan 08, 2016
New Tax Treaty between Germany and Japan Signed
Dec 21, 2015
Japan to Maintain 8% Consumption Tax Rate for Certain Products
Dec 18, 2015
Japan's Proposed 2016 Tax Reform includes Lower Corporate Tax Rates and CbC Reporting Requirements
Dec 17, 2015
Japan Planning Greater than Expected Corporate Tax Rate Cut for 2016
Dec 15, 2015
Protocol to the Tax Treaty between India and Japan Signed
Dec 14, 2015
India Approves Signing of Protocol to the Tax Treaty with Japan
Dec 07, 2015
Tax Treaty between Japan and Qatar to Enter into Force
Dec 03, 2015
Tax Agreement between Japan and Taiwan Signed
Dec 02, 2015
SSA between Japan and the Philippines Signed
Nov 24, 2015
U.S. Senate Foreign Relations Committee Approves Pending Tax Treaties and Protocols
Nov 16, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
OECD Agreement on Automatic Exchange of Financial Information Signed by 13 Countries during Recent Global Forum on Tax Transparency Meeting
Nov 03, 2015
U.S. Treasury Official Urges Senate to Pass Pending Tax Treaties and Protocols
Nov 02, 2015
Estonia to Negotiate Tax Treaty with Japan
Oct 29, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
Tax Treaty between Chile and Japan under Negotiation
Oct 01, 2015
Negotiations for Tax Agreement between Japan and Taiwan Concluded
Sep 08, 2015
Japan to Assign Taxpayer IDs under New System in October
Aug 12, 2015
Japan Issues Guide on 2015 Tax Reform
Aug 11, 2015
Exchange of Notes Regarding the Tax Treaty between Japan and the UK has Entered into Force
Jul 27, 2015
Germany and Japan Agree on New Tax Treaty
Jul 20, 2015
Exchange of Notes to Tax Treaty between Hong Kong and Japan has Entered into Force
Jul 08, 2015
Japan's Cross Border E-Service Consumption Tax Requirements
Jul 07, 2015
Revisions to the Tax Treaty between Indonesia and Japan under Negotiation
Jun 05, 2015
Japan Considering Reduced Consumption Tax Rate
Jun 03, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Chile Negotiating Tax Treaties with Germany, Italy and Japan
May 29, 2015
Tax Treaty between Japan and Latvia under Negotiation
Apr 17, 2015
Japan Enacts 2015 Tax Reform
Apr 01, 2015
Japan to Move Forward with Incentives for Headquarter Relocation or Expansion outside Tokyo
Mar 27, 2015
China Confirms Japan's Local Corporation Tax Creditable under Tax Treaty
Mar 17, 2015
Tax Treaty between Japan and Qatar Signed
Feb 23, 2015
Japan's Proposed Anti-Hybrid Rule
Jan 20, 2015
Japan Planning to Move Forward with Consumption Tax on E-Services Supplied by Non-Residents
Jan 05, 2015
Japan's Governing Coalition Approves Plans for Corporate Tax Cuts and Other Tax Measures
Dec 31, 2014
Japan Finalizing Tax Reform Plans Including Corporate Tax Rate Reduction and Tax Base Expansion
Dec 24, 2014
Tax Treaty Negotiations between Japan and Qatar Have Concluded
Dec 18, 2014
Hong Kong and Japan Exchange Notes Expanding Taxes Covered for Exchange of Information
Dec 11, 2014
Tax Treaty between Japan and Qatar Under Negotiation
Dec 08, 2014
Tax Treaty between Japan and the U.A.E to Enter into Force
Nov 26, 2014
Japan to Delay 2015 Increase in Consumption Tax Rate
Nov 19, 2014
Protocol to the Tax Treaty between Japan and the U.K. to Enter into Force
Nov 19, 2014
SSA between Japan and Peru under Negotiation
Nov 18, 2014
Japan Considers 2.5% Cut in Corporate Tax
Nov 14, 2014
Tax Treaty between Ecuador and Japan under Negotiation
Nov 13, 2014
Japan Considering Adding Reduced Consumption Tax Rate
Nov 12, 2014
Possible Delay for Planned 2015 Increase in Japan's Consumption Tax
Oct 31, 2014
SSA between Japan and Luxembourg Signed
Oct 22, 2014
Japan to Raise Consumption Tax to 10% in 2015
Sep 30, 2014
U.A.E Ratifies Tax Treaty with Japan
Sep 26, 2014
Protocol to the Tax Treaty between Japan and Sweden to Enter into Force
Sep 17, 2014
TIEA between Japan and the British Virgin Islands to Enter into Force
Sep 15, 2014
Tax Treaty between Japan and Oman to Enter into Force
Aug 19, 2014
Japan and Barbados Considering Tax Treaty
Aug 07, 2014
UK Ratifies Protocol to the Tax Treaty with Japan
Jul 18, 2014
Lithuania Intends to Negotiate Tax Treaty with Japan
Jul 17, 2014
Tax Treaty between Japan and Latvia to be Negotiated
Jul 16, 2014
Tax Treaty between Japan and Macedonia to be Negotiated
Jul 15, 2014
TIEA between Japan and the British Virgin Islands Signed
Jun 20, 2014
Japan Proposes JCT Taxation of Foreign E-Services
Jun 04, 2014
Oman Ratifies Tax Treaty and Final Protocol With Japan
May 27, 2014
New Protocol to the Tax Treaty between Belgium and Japan to be Negotiated
May 22, 2014
TIEA between Japan and Macau to Enter into Force
May 07, 2014
Japanese Study Group Recommends Corporate Tax Cut
Apr 24, 2014
Japan's 2014 Tax Changes Go Into Effect
Apr 01, 2014
2014 tax changes passed
Mar 14, 2014
Treaty between Japan and Oman signed
Jan 01, 2014
Protocol to treaty and exchange of notes between Japan and United Kingdom signed
Dec 31, 2013
Protocol to treaty between Japan and Sweden signed
Dec 31, 2013
Rules on attribution of profits to PE proposed
Dec 25, 2013
Protocol to treaty between Belgium and Japan enters into force (exchange of information)
Dec 25, 2013
Changes to rates of consumption tax and corporate income tax expected in 2014
Dec 02, 2013
Treaty between Japan and New Zealand enters into force
Dec 02, 2013
Treaty between Japan and New Zealand enters into force
Dec 02, 2013
Changes to corporate income tax officially announced
Dec 02, 2013
Exchange of Information and Individuals Tax Agreement between Japan and Jersey enters into force
Nov 12, 2013
Amending exchange of notes to treaty between Japan and Luxembourg signed and enters into force
Sep 16, 2013
Treaty between Japan and Portugal enters into force
Sep 16, 2013
Treaty between Japan and Kuwait enters into force
Jun 27, 2013
Treaty between Japan and United Arab Emirates signed
Jun 27, 2013
Decision that sales percentage-based royalty payments are deductible even when sales were mainly to a related party in India
Jun 24, 2013
Tax reform proposals 2013 – Bills passed
Jun 24, 2013
Earnings stripping provisions to take effect from 1 April 2013
May 06, 2013
Tax reform proposals 2013 – details
May 04, 2013
Tax reform proposals 2013
Mar 25, 2013
Treaty between United States and Japan – texts of protocol and exchange of notes released
Mar 25, 2013
Treaty between China (People's Rep.) and Japan applies to new Japanese taxes
Feb 10, 2013
Treaty between Japan and New Zealand signed
Feb 10, 2013
Bill on Measures for Asian Business Centres passed
Oct 14, 2012
Treaty between Singapore and Japan – Singapore decision: Unutilized losses of de-registered branch allowed for offset against profits of re-registered branch of a foreign company
Sep 03, 2012
Tax reform proposals 2012 – Bills passed
Jun 03, 2012
Tax reform proposals 2011 – Remaining items approved
Feb 01, 2012
Tax reform proposals 2012
Feb 01, 2012
Protocol to treaty between Japan and Luxembourg enters into force
Feb 01, 2012
Protocol to treaty between Japan and Switzerland enters into force
Feb 01, 2012
Treaty between Netherlands and Japan enters into force
Dec 22, 2011
Tax agreement between Hong Kong and Japan enters into force
Aug 14, 2011
Treaty between Japan and Saudi Arabia enters into force
Aug 14, 2011
Tax reform proposals 2011 – Amended Tax Reform Bill passed
Jul 27, 2011
Tax reform proposals 2011 – proposed CIT rate reduction suspended
Apr 27, 2011
Tax reform proposals 2011 – further details: Corporate taxation
Mar 14, 2011
Treaty between Hong Kong and Japan – details
Jan 09, 2011
Protocol to treaty between Japan and Malaysia enters into force
Jan 09, 2011
Tax reform proposals 2011
Oct 26, 2010
2010 Treaty between Netherlands and Japan – details
Sep 06, 2010
Transfer Pricing Guidelines revised
Aug 23, 2010
Protocol to treaty between Japan and Singapore enters into force
Jul 17, 2010
Protocol to treaty between Switzerland and Japan – signed and details
Jun 13, 2010
Treaty between Japan and Kazakhstan enters into force
Apr 26, 2010
Tax reform proposals for 2010
Jan 20, 2010
Bills on additional economic stimulus package passed 
Jul 16, 2009
Treaty between Switzerland and Japan – negotiations
May 13, 2009
Tax reform proposals for 2009 – corporate income tax
Feb 22, 2009
Treaty between Kuwait and Japan initialed
Feb 22, 2009
Protocol to treaty between Philippines and Japan – details
Feb 22, 2009
Protocol to treaty between Japan and Philippines enters into force
Jan 23, 2009
Treaty between Australia and Japan enters into force
Dec 24, 2008
New Prime Minister announced further discussion on foreign dividends exclusion system
Nov 04, 2008
METI proposals for boosting repatriation of foreign subsidiaries' profits
Nov 04, 2008
OECD released 2008 Model Tax Convention
Oct 07, 2008
METI's proposals for 2009 tax reform – exemption from tax on foreign dividends (substantial holdings)
Aug 30, 2008
Discussion draft on New Art. 7 of OECD Model – details
Aug 30, 2008
Treaty negotiation priorities
Aug 30, 2008
Definition of agency PE revised
Aug 11, 2008
OECD Council approves 2008 Model Tax Convention
Aug 11, 2008
Treaty between Barbados and Japan – negotiations expected
Aug 11, 2008
Comments on draft contents of 2008 update to Model Tax Convention published
Jul 27, 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Jun 21, 2008
Tokyo High Court upholds decision that repo-transactions are not subject to withholding tax
May 14, 2008
Treaty between Japan and China – Tax sparing credit continues to be allowed for Chinese taxpayers
May 14, 2008
Pakistan ratifies tax treaty with Japan
Apr 15, 2008
Treaty between Australia and Japan – details
Mar 16, 2008
New treaty between Japan and Pakistan – details
Mar 16, 2008
OECD released discussion draft on transactional profit methods
Feb 08, 2008
Tax reform proposals for year 2008
Feb 08, 2008
New treaty between Japan and Pakistan – details
Feb 08, 2008
Treaty between Japan and United Kingdom (1969) – Japan's NTA uncovers treaty-shopping scheme
Feb 08, 2008
Protocol to treaty between France and Japan enters into force – details
Jan 16, 2008
Amending protocol between Japan and France enters into force
Dec 03, 2007
Japanese Supreme Court decision – Japanese parent company cannot deduct losses of Panamanian CFC
Nov 04, 2007
Proposals for possible inclusion in 2008 tax reform announced
Nov 04, 2007
Amending protocol to France-Japan treaty ratified
Nov 04, 2007
Treaty between India and Japan – Indian decision on whether losses incurred by PE of Indian company in Japan could be reduced from taxable income in India
Nov 04, 2007
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Sep 02, 2007
New treaty between Australia and Japan – agreement on general terms
Sep 02, 2007
Non-discrimination and group income elections
Jul 02, 2007
Ministry of Finance releases triangular merger regulations
Jun 18, 2007
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Jun 18, 2007
Tokyo Court
May 28, 2007
Revised Commentary on Article 7 of OECD Model released
May 28, 2007
New case law on Japan-Singapore tax treaty and Japanese CFC provisions
May 28, 2007
Tax reform proposals for 2007 – further details (withholding tax, corporate reorganizations, transfer pricing, tax havens, leasing, trusts)
Mar 24, 2007
Final Report on Improving the Resolution of Tax Treaty Disputes
Mar 24, 2007
Treaty between United States and Japan – US court dismisses claims for relief for information exchanged under treaty
Mar 24, 2007
Report on Attribution of Profits to PEs released
Feb 24, 2007
Treaty between Japan and Australia - negotiations
Feb 24, 2007
Protocol to treaty between Japan and France signed
Feb 24, 2007
Tax reform proposals for 2007
Jan 15, 2007
Protocol to treaty between Japan and Philippines signed
Jan 15, 2007
Treaty between Australia and Japan to be renegotiated
Dec 17, 2006
Treaty between Japan and UK to enter into force
Nov 12, 2006
Treaty between Pakistan and Japan to be signed
Oct 14, 2006
Treaty negotiations between France and Japan finalized
Sep 12, 2006
Protocol to treaty between Japan and Philippines – negotiations
Aug 13, 2006
Treaty between United Arab Emirates and Japan – negotiations
Aug 13, 2006
Treaty between Japan and Philippines – negotiations
Jun 14, 2006
IRS releases list of qualified investment banks under MoU defining investment bank for interest withholding under 2003 Japan-US treaty
May 14, 2006
Protocol between Japan and India signed
Apr 09, 2006
Treaty between United Kingdom and Japan signed
Mar 16, 2006
It has been reported that France will begin official negotiations with Japan on 25 January 2006 to revise the France-Japan income tax treaty of 3 March 1995. The main purpose of the revision is to encourage more bilateral investments by lowering the withholding tax rates which are currently fixed at 15% for dividends (5% for qualifying companies), 10% for interest and 10% for royalties
Feb 19, 2006
The Competent Authorities of the United States and Japan have signed a memorandum of understanding (MOU) defining the term "investment bank" for purposes of Art. 11 (Interest) of the 2003 income tax treaty between the two countries. The definition is relevant for determining eligibility for zero-rate withholding for interest payments under Art. 11(3)(c)(i) of the 003 Japan-US Treaty. The MOU was signed on 27 December 2005 and released by the US Internal Revenue Service (IRS) on 28 December 2005.
Feb 19, 2006
The Japanese Ministry of Finance announced on 31 October 2005 that Japan and India have agreed to revise their tax treaty Basically, both countries agreed to partially revise the existing treaty as follows:
Dec 06, 2005
Following a final round of negotiations on 26 May 2005, the United Kingdom and Japan reached an agreement in principle on a new tax treaty. Once in force, the new treaty will replace the United Kingdom-Japan income tax treaty of 10 February 1969 (as amended by the 1980 protocol). Further details of the new treaty are not yet available.
Aug 03, 2005