The New Saudi Arabia, Japan tax treaty

November 24, 2010  |  Developments, News, Tax Treaties  |  No Comments

News, information

the 15th of November, 2010, Mr. Seiji Maehara for the Government of Japan and Mr. Ibrahim Al-Assaf for the Government of the Kingdom of Saudi Arabia the text of the new double taxation convention between the Government of Japan and the Kingdom of Saudi Arabia (below the ‘Treaty’).  A link to the English text of the Treaty can be found here. Read More

The new Hong Kong, Japan tax treaty

November 10, 2010  |  Developments, News, Tax Treaties  |  No Comments

News, information

On 9 November 2010 the  Secretary for Financial Services and the Treasury of Hong Kong, Professor K C Chan and The Consul-General of Japan in Hong Kong, Mr. Yuji Kumamaru, signed the text of the much anticipated Hong Kong/Japan tax treaty (below the ‘Treaty’). Read More

Tax and short term visitors to Japan

October 6, 2010  |  Individual, Tax Treaties  |  No Comments

Tuna, in Japanese maguro, being examined in Tokyo's world famous fish market, Tsukiji.

Under Japanese domestic law where an individual who is not resident in Japan comes to work in the country he would normally be treated as earning Japan source income and hence have an obligation to file a Japanese tax return and pay Japanese tax.

A typical example of this situation may be a resident of Hong Kong Read More

Information exchange under Japan’s tax treaties

September 15, 2010  |  International Taxation, Latest, Tax Treaties  |  No Comments

A colorful display of Japanese kanji

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.

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The new Netherlands Japan tax treaty

September 14, 2010  |  International Taxation, Tax Treaties  |  No Comments
Signing ceremony for the new Netherlands Japan tax treaty

Signing ceremony for the new Netherlands Japan tax treaty

On August 25th 2010 the new Japan Netherlands tax treaty (below the ‘Treaty’) was signed between Mr. Koichi Takemasa, State Secretary for Foreign Affairs of Japan and His Excellency Dr. Philip De Heer, Ambassador Extraordinary and Plenipotentiary of the Kingdom of the Netherlands to Japan. Read More

The new Singapore Japan protocol

July 9, 2010  |  Tax Treaties  |  No Comments

Japanese koi, a relative of the carp family

This is one of a number of brief posts summarising recent 2010 Japanese tax treaty developments.

On 14 June 2010 the revised protocol to the Singapore Japan tax treaty became effective.  The protocol, which can be found here, revises only Article 26 of the existing Singapore Japan treaty in clarifying mutual obligations Read More

Japanese tax treaty forms on the web

June 6, 2010  |  Tax Treaties  |  No Comments
Torii in Miyajma shrine, one of the best known scenic spots in Japan.

Torii in Miyajma shrine, one of the best known scenic spots in Japan.

The Japanese tax authority website allows the download of PDFs of the forms (”Treaty Forms’) that must be completed to claim reduction or exemption from Japanese taxes under Japan’s tax treaties (to claim ‘Treaty Benefits’).  Typical Treaty Benefits are reductions in the rate of Japanese withholding taxes on income or dividends.

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How to make a claim under the Japan US treaty

June 2, 2010  |  Tax Treaties  |  No Comments

Everything to make a claim under the US Japan tax treaty.

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Interest withholding tax rates under Japan’s treaties

March 22, 2010  |  Tax Treaties, Withholding tax  |  No Comments

Rates of withholding tax on interest under Japan's tax treaties.

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PEs under Japan’s tax treaties

March 6, 2010  |  Tax Treaties, Taxable Presence  |  No Comments

The scope of PEs under different tax treaties.

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