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
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
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
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.
Everything to make a claim under the US Japan tax treaty.Read More
Rates of withholding tax on interest under Japan's tax treaties.Read More
The scope of PEs under different tax treaties.Read More
English translations of Japan's tax treaties available on the web.Read More
Table listing how TK distributions are taxed under Japan's tax treaties.Read More