Archive for September 25th, 2010

Timing of payment, Japanese withholding tax

September 25, 2010  |  Withholding tax  |  No Comments

Shakado pass, one of a number of narrow passages in the mountains surrounding Kamakura, a historic former Japanese capital south of Tokyo.

The issue of determining whether or not an item of income has been “paid” for withholding tax purposes, thus triggering the obligation to remit the taxes withheld to the authorities within an allowed time limit, is an issue common to all withholding tax systems.

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