Posts Tagged ‘tax treaties’

Japanese taxes payable by a foreign company

September 23, 2010  |  International Taxation, Japan Source Rules  |  No Comments

A view of one of Nara's temples

Under Japanese tax law, Japanese companies are taxed on their worldwide income while foreign companies are taxed only on their Japanese source income.

This article explains when a foreign company will suffer Japanese withholding tax or when it has an obligation to file a Japanese corporate tax return. Read More

The new Netherlands Japan tax treaty

September 14, 2010  |  International Taxation, Tax Treaties  |  No Comments
Signing ceremony for the new Netherlands Japan tax treaty

Signing ceremony for the new Netherlands Japan tax treaty

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

The new Singapore Japan protocol

July 9, 2010  |  Tax Treaties  |  No Comments

Japanese koi, a relative of the carp family

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

Japanese tax treaty forms on the web

June 6, 2010  |  Tax Treaties  |  No Comments
Torii in Miyajma shrine, one of the best known scenic spots in Japan.

Torii in Miyajma shrine, one of the best known scenic spots in Japan.

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.

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How to make a claim under the Japan US treaty

June 2, 2010  |  Tax Treaties  |  No Comments

Everything to make a claim under the US Japan tax treaty.

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Foreign dividend exclusion and foreign companies

Japanese taiyaki - fish shaped batter surrounding a sweet bean center - suprisingly good

This post explains the scope of foreign companies to which the Japanese Foreign Dividend Exclusion System (FDES) applies, allowing Japanese companies to exclude the dividends of certain of their affiliated companies from Japanese taxation provided appropriate conditions are met. This post should be read in conjunction with the post discussing Qualifying Distributions that can apply the FDES system. Read More

Interest withholding tax rates under Japan’s treaties

March 22, 2010  |  Tax Treaties, Withholding tax  |  No Comments

Rates of withholding tax on interest under Japan's tax treaties.

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PEs under Japan’s tax treaties

March 6, 2010  |  Tax Treaties, Taxable Presence  |  No Comments

The scope of PEs under different tax treaties.

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Japan’s treaties on the web

March 6, 2010  |  Tax Treaties  |  No Comments

English translations of Japan's tax treaties available on the web.

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TKs – treatment under different tax treaties

Table listing how TK distributions are taxed under Japan's tax treaties.

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