Japan Tax News
Treaty between Australia and Japan – details
OECD released discussion draft on transactional profit methods
Tax reform proposals for year 2008
Treaty between Japan and United Kingdom (1969) – Japan's NTA uncovers treaty-shopping scheme
New treaty between Japan and Pakistan – details
Protocol to treaty between France and Japan enters into force – details
Amending protocol between Japan and France enters into force
Proposals for possible inclusion in 2008 tax reform announced
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
Amending protocol to France-Japan treaty ratified
Japanese Supreme Court decision – Japanese parent company cannot deduct losses of Panamanian CFC
New treaty between Australia and Japan – agreement on general terms
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Non-discrimination and group income elections
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Ministry of Finance releases triangular merger regulations
Revised Commentary on Article 7 of OECD Model released
New case law on Japan-Singapore tax treaty and Japanese CFC provisions
Tokyo Court
Final Report on Improving the Resolution of Tax Treaty Disputes
Treaty between United States and Japan – US court dismisses claims for relief for information exchanged under treaty
Tax reform proposals for 2007 – further details (withholding tax, corporate reorganizations, transfer pricing, tax havens, leasing, trusts)
Report on Attribution of Profits to PEs released
Protocol to treaty between Japan and France signed
Treaty between Japan and Australia - negotiations
Protocol to treaty between Japan and Philippines signed
Tax reform proposals for 2007
Treaty between Australia and Japan to be renegotiated
Treaty between Japan and UK to enter into force
Treaty between Pakistan and Japan to be signed
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