Japan Tax News

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Protocol to treaty between Japan and Malaysia enters into force

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Tax reform proposals 2011

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2010 Treaty between Netherlands and Japan – details

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Transfer Pricing Guidelines revised

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Protocol to treaty between Japan and Singapore enters into force

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Protocol to treaty between Switzerland and Japan – signed and details

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Treaty between Japan and Kazakhstan enters into force

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Tax reform proposals for 2010

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Bills on additional economic stimulus package passed 

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Treaty between Switzerland and Japan – negotiations

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Treaty between Kuwait and Japan initialed

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Protocol to treaty between Philippines and Japan – details

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Tax reform proposals for 2009 – corporate income tax

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Protocol to treaty between Japan and Philippines enters into force

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Treaty between Australia and Japan enters into force

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New Prime Minister announced further discussion on foreign dividends exclusion system

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METI proposals for boosting repatriation of foreign subsidiaries' profits

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OECD released 2008 Model Tax Convention

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Discussion draft on New Art. 7 of OECD Model – details

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METI's proposals for 2009 tax reform – exemption from tax on foreign dividends (substantial holdings)

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Treaty negotiation priorities

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OECD Council approves 2008 Model Tax Convention

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Definition of agency PE revised

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Treaty between Barbados and Japan – negotiations expected

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Comments on draft contents of 2008 update to Model Tax Convention published

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Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)

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Tokyo High Court upholds decision that repo-transactions are not subject to withholding tax

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Treaty between Japan and China – Tax sparing credit continues to be allowed for Chinese taxpayers

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Pakistan ratifies tax treaty with Japan

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New treaty between Japan and Pakistan – details

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