Japan Tax News
Protocol to treaty and exchange of notes between Japan and United Kingdom signed
31 December 2013
Protocol to treaty between Belgium and Japan enters into force (exchange of information)
25 December 2013
Rules on attribution of profits to PE proposed
25 December 2013
Treaty between Japan and New Zealand enters into force
2 December 2013
Treaty between Japan and New Zealand enters into force
2 December 2013
Changes to rates of consumption tax and corporate income tax expected in 2014
2 December 2013
Changes to corporate income tax officially announced
2 December 2013
Exchange of Information and Individuals Tax Agreement between Japan and Jersey enters into force
12 November 2013
Treaty between Japan and Portugal enters into force
16 September 2013
Amending exchange of notes to treaty between Japan and Luxembourg signed and enters into force
16 September 2013
Treaty between Japan and United Arab Emirates signed
27 June 2013
Treaty between Japan and Kuwait enters into force
27 June 2013
Tax reform proposals 2013 – Bills passed
24 June 2013
Decision that sales percentage-based royalty payments are deductible even when sales were mainly to a related party in India
24 June 2013
Earnings stripping provisions to take effect from 1 April 2013
6 May 2013
Tax reform proposals 2013 – details
4 May 2013
Treaty between United States and Japan – texts of protocol and exchange of notes released
25 March 2013
Tax reform proposals 2013
25 March 2013
Treaty between China (People's Rep.) and Japan applies to new Japanese taxes
10 February 2013
Treaty between Japan and New Zealand signed
10 February 2013
Bill on Measures for Asian Business Centres passed
14 October 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
3 September 2012
Tax reform proposals 2012 – Bills passed
3 June 2012
Protocol to treaty between Japan and Switzerland enters into force
1 February 2012
Tax reform proposals 2011 – Remaining items approved
1 February 2012
Protocol to treaty between Japan and Luxembourg enters into force
1 February 2012
Tax reform proposals 2012
1 February 2012
Treaty between Netherlands and Japan enters into force
22 December 2011
Treaty between Japan and Saudi Arabia enters into force
14 August 2011
Tax agreement between Hong Kong and Japan enters into force
14 August 2011