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.

Articles

Foreign dividend exclusion and foreign companies

Foreign dividend exclusion and foreign companies

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

Japanese Dividend Exclusion system - Qualifying Distributions

Japanese Dividend Exclusion system – Qualifying Distributions

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

Foreign Dividend Exclusion - glossary, definitions

Foreign Dividend Exclusion – glossary, definitions

03/28/2010 • This post summarises some of the key Japanese terms relevant to the recently introduced system that allows Japanese companies...Read More