Japan–MNE Tax

Yoshimura Masao, a professor at Hitotsubashi University, discusses the Japanese government’s negotiating position concerning the OECD’s project to update the international tax rules to address the digitalisation of the economy . . .

Africa

Japan and Morocco sign tax treaty

January 9, 2020

The governments of Japan and Morocco on January 8 signed . . .

Asia-Pacific

Japan, Uzbekistan tax treaty signed

December 22, 2019

Japan’s Ministry of Finance has announced . . .

Americas

Japan, Jamaica sign first tax treaty

December 17, 2019

Japan’s Ministry of Finance on December 17 announced . . .

Asia-Pacific

Japan, Serbia commence tax treaty negotiations

November 22, 2019

Japan’s Ministry of Foreign Affairs today announced that . . .

Americas

New Japan, Peru tax treaty signed

November 19, 2019

Japan and Peru on November 18 signed a tax treaty, the Ministry of Foreign Affairs . . .

Africa

Japan, Morocco agree to terms of new tax treaty

October 1, 2019

The Ministry of Foreign Affairs of Japan today announced that . . .

Asia-Pacific

Japan, Uzbekistan agreed in principle to tax treaty

September 24, 2019

The governments of Japan and Uzbekistan have . . .

Americas

France joins ICAP pilot to jointly assess MNE tax positions

September 18, 2019

France has joined the International Compliance Assurance . . .

Americas

Japan, Uruguay sign tax treaty

September 18, 2019

The governments of Japan and Uruguay on September 13 signed their . . .

Asia-Pacific

Japan, Uzbekistan commence tax treaty negotiations

September 9, 2019

The governments of Japan and Uzbekistan begun tax treaty negotiations, the . . .

Americas

Japan, Peru agree in principle to tax treaty

September 7, 2019

Japan and Peru have agreed in principle to . . .

Asia-Pacific

Kyocera pays ¥300 m (USD 2.8m) back taxes for not declaring income Singapore subsidiary income: Jiji Press / The Japan News→

August 26, 2019

Americas

US Senate ratifies protocols to tax treaties with Japan, Switzerland, Luxembourg

July 17, 2019

The US Senate today ratified protocols to the US’s tax treaties with Japan, Switzerland, and Luxembourg. This follows the Senate ratification on . . .

Africa

Japan, Nigeria to begin tax treaty negotiations

June 18, 2019

The Ministry of Foreign Affairs of Japan . . .

Americas

US Senate Foreign Relations Committee approves tax treaty protocols with Japan, Luxembourg, Spain, Switzerland

June 25, 2019

Tax treaty protocols amending US tax treaties with Japan, Luxembourg . . .

Asia-Pacific

G7 finance ministers agree on some features of international tax rewrite

July 18, 2019

G7 finance ministers, at their meeting in Chantilly, France on July 17–18, agreed to several aspects of a revised system for taxing multinationals. According to the ministers, the international tax and transfer pricing rules . . .

Americas

Japan, Argentina sign tax treaty

June 30, 2019

Japan’s Ministry of Finance on June 27 announced . . .

Americas

US Senate to consider Chile, Hungary, Poland, Japan, Luxembourg, Switzerland tax treaty protocols: Bloomberg Tax→

June 18, 2019

Asia-Pacific

BEPS multilateral tax treaty to enter into force for Ukraine

August 8, 2019

Ukraine today deposited with the OECD legal documents ratifying . . .

Asia-Pacific

Japan, Finland to negotiate tax treaty amendments

May 21, 2019

The governments of Japan and Finland will . . .

Asia-Pacific

Synthesized text of Japan-UAE tax treaty published showing MLI modifications

July 20, 2019

The Japanese government on July 1 published the . . .

Asia-Pacific

New Japan-Spain tax treaty signed

October 17, 2018

Japan and Spain have signed a new tax treaty, the . . .

Asia-Pacific

Japan, Estonia sign tax treaty

August 30, 2017

The governments of Japan and Estonia today signed a tax treaty, Japan’s Ministry of Finance has reported. The new treaty . . .

Asia-Pacific

Japan, Greece to commence tax treaty negotiations

May 7, 2019

Japan’s Ministry of Finance has announced that . . .

Americas

Japan to negotiate tax treaty with Ecuador

August 24, 2018

Japan’s Ministry of Finance today announced that Japan and Ecuador will enter into . . .

Americas

Japan, Uruguay agree in principle to tax treaty

April 19, 2019

The Japanese and Uruguay governments have agreed in principle on a tax treaty . . .

Asia-Pacific

Multilateral tax treaty enters into force in Singapore affecting 14 bilateral treaties

April 1, 2019

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered . . .

Europe

Japan, Iceland sign tax treaty

January 16, 2018

The governments of Japan and Iceland on January 15 signed their first tax treaty, Japan’s Ministry of Finance has announced. The treaty, which is not yet in force, would reduce withholding taxes on interest and royalties to zero. The treaty reduces withholding taxes on dividends to zero

Asia-Pacific

Japan, Spain to negotiate tax treaty amendments

April 24, 2017

The governments of Japan and Spain will begin negotiations to amend their existing tax treaty, Japan’s Ministry. . .

Asia-Pacific

Japan, Switzerland exchange notes on automatic exchange of tax information

December 19, 2016

The Japan-Switzerland Joint Declaration Automatic Exchange of Information, signed in January 2016 will enter into force on 1 January 2017, writes Davide Anghileri of the University of Lausanne . . .

Americas

Japan, Colombia agree to sign tax treaty

December 21, 2017

The governments of Japan and Colombia have agreed in principle on the terms of a tax treaty, Japan’s Ministry . . .

Asia-Pacific

Japan publishes ‘synthesized text” of tax treaty with Finland

April 19, 2019

The Japanese government has published on its website the synthesized text of the Japan-Finland . . .

Asia-Pacific

Japanese tax reform proposal would enhance R&D credit, reform CFC and reorganization rules: PWC→

December 14, 2017

Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024

David Valdez on US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure: “Greetings Whirlpool Mexico, I’m trying to contact someone involved with the decision making for transportation from all of your Mexican…” October 20 ,2023

Jose Dominguez on The new US international tax rules: what you need to know about GILTI, FDII, BEAT etc.: “Very informative article. Question. Do you have a software to compute these US International Calcs to make them in house?” April 12 ,2023

Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms. Susi, This article is very clarifying. I wonder whether Danish Supreme Court has already granted its decision referred…” March 24 ,2023

May 19 – 20	Tax Council Policy Institute Conference	Washington, D.C.
May 19 – 20	IFA Second European Region Conference	Milan, Italy
May 24	IFA Webinar Series Pillar Two: An Update	Virtual Event
Sept. 4 – 8	IFA Congress	Berlin