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
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
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
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.
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
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
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.
Everything to make a claim under the US Japan tax treaty.Read More
Rates of withholding tax on interest under Japan's tax treaties.Read More
The scope of PEs under different tax treaties.Read More