OrbitaxTax reform proposals for 2007 – further details (withholding tax, corporate reorganizations, transfer pricing, tax havens, leasing, trusts)
|Proposed Changes|Japan
Withholding tax
| - | The concessionary 10% withholding tax rate (i.e. 7% national tax and 3% local tax) for dividends from shares in listed Japanese companies and capital gains arising from the sale of shares is to be extended to 31 March 2009 and 31 December 2008 respectively. The concessionary rate was introduced in 2003 reducing … |
