JAPAN TAX BULLETIN

Change in Interpretation of Tax Convention by the National Tax Agency

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Contents

The National Tax Agency (NTA) in Japan announced on 30 March 2023 a change in interpretation of “the end of the accounting period for which the distribution of profits takes place” under (Article 10, Japan Luxembourg Tax Convention (JLTC)), following a case determined by the Tokyo High Court on 16 February 2023.

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