Japan Tax News

Treaty between Australia and Japan – details

16 March 2008

OECD released discussion draft on transactional profit methods

8 February 2008

Tax reform proposals for year 2008

8 February 2008

Treaty between Japan and United Kingdom (1969) – Japan's NTA uncovers treaty-shopping scheme

8 February 2008

New treaty between Japan and Pakistan – details

8 February 2008

Protocol to treaty between France and Japan enters into force – details

16 January 2008

Amending protocol between Japan and France enters into force

3 December 2007

Amending protocol to France-Japan treaty ratified

4 November 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

4 November 2007

Japanese Supreme Court decision – Japanese parent company cannot deduct losses of Panamanian CFC

4 November 2007

Proposals for possible inclusion in 2008 tax reform announced

4 November 2007

New treaty between Australia and Japan – agreement on general terms

2 September 2007

OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments

2 September 2007

Non-discrimination and group income elections

2 July 2007

Ministry of Finance releases triangular merger regulations

18 June 2007

Discussion draft on application and interpretation of non-discrimination article of OECD Model – details

18 June 2007

Revised Commentary on Article 7 of OECD Model released

28 May 2007

Tokyo Court

28 May 2007

New case law on Japan-Singapore tax treaty and Japanese CFC provisions

28 May 2007

Treaty between United States and Japan – US court dismisses claims for relief for information exchanged under treaty

24 March 2007

Final Report on Improving the Resolution of Tax Treaty Disputes

24 March 2007

Tax reform proposals for 2007 – further details (withholding tax, corporate reorganizations, transfer pricing, tax havens, leasing, trusts)

24 March 2007

Treaty between Japan and Australia - negotiations

24 February 2007

Protocol to treaty between Japan and France signed

24 February 2007

Report on Attribution of Profits to PEs released

24 February 2007

Tax reform proposals for 2007

15 January 2007

Protocol to treaty between Japan and Philippines signed

15 January 2007

Treaty between Australia and Japan to be renegotiated

17 December 2006

Treaty between Japan and UK to enter into force

12 November 2006

Treaty between Pakistan and Japan to be signed

14 October 2006