Japan Tax & Legal Inbound Newsletter

2024

Japan Tax & Legal Inbound Newsletter

• February 2024, No. 87
  Changes to the taxation of online platform proposed

2023

Japan Tax & Legal Inbound Newsletter

• February 2024, No. 87
  Changes to the taxation of online platform proposed
• December 2023, No.86
  2024 Japan Tax Reform Proposals Digest *PDF
  
• May 2023, No. 84
  Updated operational guidelines drive a new focus on financial transaction transfer pricing (FTTP)
  
• January 2023, No. 83
  Tax audits and controversy are returning

2022

Japan Tax & Legal Inbound Newsletter

• December 2022, No.82
  2023 Japan Tax Reform Proposals Digest *PDF
  
• November 2022, No.81
  Introduction in 2023 of new and clarified rules for the application of deduction for dependents residing outside of Japan
  
• October 2022, No.80
  Crypto asset taxation proposals: Facts and fiction
  
• October 2022, No.79
  Supreme Court rules in favor of taxpayer in “debt push down” case
• September 2022, No.78
  2022 tax reform changes to scope of earnings stripping rules and the potential impact on Japanese real property investment by foreign investors
  
• August 2022, No.77
  Trends and considerations in post-import customs audits
  
• May 2022, No. 76
  Requests for correction when an importer disputes customs duty
  
• February 2022, No. 75
  Legal Considerations for Electronic Contracts and Electronic Signatures
  
• January 2022, No.74
  The Effects of COVID-19 on Tax Audits and Controversy

2021

Japan Tax & Legal Inbound Newsletter

• December 2021, No.73
  
• 2022 Japan Tax Reform Proposals Digest *PDF
• November 2021, No.72
  Applying for digital transformation and carbon neutrality tax incentives
  
• October 2021, No.71
  Tax incentives along with a growing technology sector encourage investments in Japanese technology start-ups
  
• September 2021, No.70
  Earnings stripping rules and the potential impact on asset deals in Japan
  
• August 2021, No.69
  Introduction of Japanese “Vaccine Passports” for international travel
  
• May 2021, No.68
  Certain rental losses from buildings located outside of Japan may not be used to offset aggregate income
  
• April 2021, No.67
  Qualified invoice system for consumption tax purposes to be introduced in 2023
  
• March 2021, No.66
  COVID-19 and Transfer Pricing in Japan – One Year On
  
• January 2021, No.65
  Tax Controversy Trends amid the COVID-19 Pandemic

2020

Japan Tax & Legal Inbound Newsletter

• December 2020, No. 64
  2021 Tax Reform Proposals - Announced
• December 2020, No. 63
  2021 Japan Tax Reform Proposal - News Flash (PDF)
• November 2020, No. 62
  Tax impacts of offering digital services to customers located in Japan post-COVID (PDF)
  
• October 2020, No. 61
  Can Japan attract international financial firms and their high-earning executives? (PDF)
  
• September 2020, No. 60
  Overview of the Smart Customs Initiative 2020 (PDF)
  
• August 2020, No. 59
  NTA Updates Transfer Pricing Documentation Guidance (PDF)
  
• July 2020, No. 58
  Opportunities for utilization of losses (PDF)
  
• June 2020, No. 57
  Digitizing the employee expense and vendor invoice process to enable effective telework (PDF)
• April 2020, No. 56
  Anti-dividend stripping rules under 2020 tax reform
• April 2020, No. 55
  Additional tax relief measures proposed as part of COVID-19 emergency economic response plan
  
• April 2020, No. 54
  NTA FAQs clarify relief available for taxpayers affected by COVID-19
  
• March 2020, No. 53
  COVID-19’s impact on transfer pricing in Japan
  
• March 2020, No. 52 (Updated: 30 March 2020)
  Extension of the filing and payment deadline until 16 April 2020.
  
• February 2020, No.51
  US-Japan trade agreement enters into force
• January 2020, No.50
  Fact-finding is key to successful tax appeals
  

2019

Japan Tax & Legal Inbound Newsletter

• December 2019, No.49
  2020 Tax Reform Proposals - Announced
• December 2019 No.48 - News Flash(PDF)
  2020 Japanese Tax Reform Proposal 
  
• November 2019, No.47
  Japanese tax authorities intensify audits of foreign digital service providers
• November 2019, No.46
  “Consideration requirement” for triangular reorganization transactions relaxed
• October 2019, No.45
  Opportunities offered under the Connected Industries tax system
• October 2019, No.44
  SME merchant fee subsidy program – Guidance for credit card / e-money issuers, mobile payment service providers and retailers
• September 2019, No. 43
  NTA implements additional measures to simplify electronic document preservation
• August 2019, No. 42
  Japan-US Tax Treaty 2013 Protocol: Entry into Force
  日米租税条約議定書が発効
• August 2019, No. 41
  Japanese Transfer Pricing Law Amended and Interpretative Material Issued
• June 2019, No. 40
  The future Japan tax function
• June 2019, No. 39
  BEPS Enhanced Earnings Stripping Rules
• April 2019, No. 38
  Continuity of control requirement for minority squeeze-out transactions relaxed
• March 2019, No. 37
  OECD’s hard-to-value intangibles approach to be introduced
• February 2019, No. 36
  Introduction of multiple consumption tax rates – Special considerations for food and beverage retailers
• January 2019, No.35
  Overview of tax controversy procedures

Past Articles

Japan Tax & Legal Inbound Newsletter

• December 2018, No.34
  2019 Tax Reform Proposals - Announced
  
• December 2018 - News Flash
  2019 Japanese Tax Reform Proposal (PDF)

Inbound Tax Alert

• December 2017, No.26
  2018 Tax Reform Proposals - Announced
• December 2017- News Flash
  2018 Japanese Tax Reform Proposal (PDF)

• December 2016, No.19
  2017 Japanese Tax Reform Proposal

• December 2015, No. 15
  2016 Japanese Tax Reform Proposal
  2016年度 税制改正大綱の概要
• December 2015-News Flash
  2016 Japanese Tax Reform Proposal – Approved
  2016年度 税制改正大綱

* This Article is based on the relevant Japanese or specific country’s tax law and other authorities in effect on the date of this Article. This Article would not be guaranteed updating if there are any changes in Japanese tax law, any other law, or interpretations by the courts or tax authorities thereof after the date of this Article.

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