Japan Tax News

Treaty between Kuwait and Japan initialed

22 February 2009

Protocol to treaty between Philippines and Japan – details

22 February 2009

Protocol to treaty between Japan and Philippines enters into force

23 January 2009

Treaty between Australia and Japan enters into force

24 December 2008

New Prime Minister announced further discussion on foreign dividends exclusion system

4 November 2008

METI proposals for boosting repatriation of foreign subsidiaries' profits

4 November 2008

OECD released 2008 Model Tax Convention

7 October 2008

Treaty negotiation priorities

30 August 2008

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

30 August 2008

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

30 August 2008

Treaty between Barbados and Japan – negotiations expected

11 August 2008

OECD Council approves 2008 Model Tax Convention

11 August 2008

Definition of agency PE revised

11 August 2008

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

27 July 2008

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

21 June 2008

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

14 May 2008

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

14 May 2008

Pakistan ratifies tax treaty with Japan

15 April 2008

New treaty between Japan and Pakistan – details

16 March 2008

Treaty between Australia and Japan – details

16 March 2008

Tax reform proposals for year 2008

8 February 2008

OECD released discussion draft on transactional profit methods

8 February 2008

Treaty between Japan and United Kingdom (1969) – Japan's NTA uncovers treaty-shopping scheme

8 February 2008

New treaty between Japan and Pakistan – details

8 February 2008

Protocol to treaty between France and Japan enters into force – details

16 January 2008

Amending protocol between Japan and France enters into force

3 December 2007

Amending protocol to France-Japan treaty ratified

4 November 2007

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

4 November 2007

Proposals for possible inclusion in 2008 tax reform announced

4 November 2007

Japanese Supreme Court decision – Japanese parent company cannot deduct losses of Panamanian CFC

4 November 2007