PEs under Japan’s tax treaties

March 6, 2010  |  Tax Treaties, Taxable Presence

The tori gate at Miyajima shrine - a World Heritage site

Refer to this table for a summary of the scope of permanent establishment under Japanese tax treaties.

One point of interest that will be explored in further posts is the rather inconsistent treatment of “fills order” and “secures order” agents under Japanese treaties and the related treatment under domestic Japanese tax law.


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