Archives

2016 February
Proposed change to the transfer pricing documentation rules

2016 January 
Group taxation

2015 December
Asian Headquarters Special Economic Zone in Tokyo

2015 November
Preferential Tax treatments for Small or Medium sized Enterprise ("SME")

2015 October
Impact of BEPS Action 7 Preventing the Artificial Avoidance of PE Status on Japan inbound investments

2015 September
The new consumption tax rules for cross-border electronic transactions

2015 August
Business Expense: Deductibility of Officer’s Compensation

2015 July
Debt Push Down more restricted by the Earnings stripping rule

2015 June
Tax Incentives in Japan

2015 May
Transfer Pricing for Limited Risk Distributors in Japan

2015 April
Tax Losses Under Japan Tax Law

2015 March
The cabinet approved the outline of 2015 Tax Reform Proposal on January 14, 2015. Major reform proposals are discussed in this Issue.

2014 October
New rules for the taxation of Permanent Establishments and measures planned for consumption tax on electronic sales including the “reverse charge” mechanism.

2013 September
Consumption Tax rate rise transitional measures and recent taxation agreements

2013 March
2013 Tax Reform proposals and proposed amendments to the US - Japan tax treaty

2012 August
Japan’s new reporting requirements for overseas assets and share based remuneration, and a new consumption tax bill

2012 May
Japan’s new renewable energy incentives, a recent transfer pricing case and new taxation agreements

2012 January
Japan’s corporation tax rate reduction, 2012 Tax Reform proposals and a recent Tokyo District Court decision

2011 October
Japan's 2011 Tax reforms and new taxation agreements

2011 August
Tax measures adopted in response to the March 11 disaster

2011 March
New incentives for inbound investment into Japan

2010 October
Japan's new taxation agreements and a recent tax assessment

2010 May
2010 Tax Reform

2009 December
Japan's new taxation agreements and recent transfer pricing litigation

2009 October
Consignment manufacturing and Japan's tax haven rule, Tax agreement with Switzerland

2009 July
International taxation under 2009 Tax Reform

2009 January
2009 Japan Tax Reforms Proposals

2007 July
Japanese Tax Regime for Triangular Mergers Takes Effect etc.

2007 January
2007 Tax Reform

2006 May
Some 2006 tax law reforms become law

2006 January
Japan's tax reforms impacting on international tax announced December 15, 2005