2020 Tax Package - Highlights

This newsletter explains the following topics;

1. Corporate Tax

　(1) Corporate tax rate decrease in 2020 and 2021
　(2) Introduction minimum capital rule for banks and insurance companies

2. Withholding tax

　(1) Dividend withholding tax measures
　(2) Interest and royalty withholding tax measures

3. Indirect tax Reform

　(1) Value Added Tax
　(2) Real Estate Transfer Tax
　(3) Insurance Premium Tax

4. Other measures

　(1) Publication administrative penalties intermediaries
　(2) Amendments in the work-related costs rules
　(3) Changes in Dutch tonnage tax regime

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* 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.