Foreign Dividend Exclusion
This page collates posts and other resources related to the recently introduced reform of the Japanese taxation of dividends from foreign related companies, namely the change from a taxation plus credit system to exclusion from taxation.
03/30/2010 • This post explains the scope of foreign companies to which the Japanese Foreign Dividend Exclusion System (FDES) applies, allowing Japanese...Read More
03/28/2010 • The Foreign Dividend Exclusion System (FDES), recently introduced as a major change to the Japanese tax law, allows certain distributions...Read More
03/28/2010 • This post summarises some of the key Japanese terms relevant to the recently introduced system that allows Japanese companies...Read More