Japan has a very broad general tax anti-avoidance rule that can be applied to certain defined classes of company (referred to below as ‘Anti-Avoidance Rule Companies’ or ‘AAR Cos’). This is Article 132 of the Japanese Corporation Tax Law.
The scope of the companies to whom this rule can apply Read More
This article is the first in a series that outlines the structure, target income and administration of the Japanese withholding tax system. These articles will form a foundation for understanding more complex Japanese withholding tax issues arising in an international context.
Japan has an extensive system of withholding taxes (‘WHT’) imposed on different types of income. Read More
An objective of Japan’s 2010 tax reform program has been the extension of the network of tax treaties that allow Japan to exchange taxpayer information with tax authorities in other jurisdictions. Such extension should be of help in allowing Japan to more effectively pursue international tax evasion.