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Under the Corporate Tax Law, the United Arab Emirates (‘UAE’) enacted a federal corporate income tax effective for fiscal years starting on or after 1 June 2023.
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Japan’s Ruling Party released the 2023 tax reform proposals (the ‘Proposal’), on December 16, 2022; it includes proposed revisions to the Electronic Book and Document Storage Act (the ‘e-Storage Act’).
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On December 16, 2022, the Liberal Democratic Party and Komeito Party announced the 2023 Tax Reform Proposals (the “Proposals”). This newsletter provides an overview of the major revisions contained in the Proposals.
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The Japanese government introduced a new Qualified Invoice System (‘QIS’) to Japan’s Consumption Tax (‘JCT’) regime in its 2016 Tax Reform.
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On June 24, 2022, Japan’s National Tax Agency released on its website an explanation of various e-storage provisions, and a Q&A which was partially revised in light of the FY 2022 Tax Reform.
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Enacted as an anti-tax avoidance measure in 2020, under which a corporate taxpayer is required to reduce its basis in its subsidiary’s shares after receiving dividends from that subsidiary.
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The Japanese tax authorities have released an update to the official ‘Q&A’.
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On December 27, 2021, the Ministry of Finance released an ordinance setting out enforcement rules regarding the Transitional Measure, and on the next day the National Tax Agency released a Circular and a Q&A on its website further explaining certain aspects of the Special Exemption.
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On December 10, 2021, the ruling parties in Japan published their 2022 Tax Reform Proposals (‘2022 Tax Reform Proposals’).
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The tax reform proposals released by the ruling party (LDP) on December 10, 2021 include a transitional measure that would push back the implementation date of the mandatory requirement for two years.
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On 26 March 2021, as a part of Japan’s 2021 Tax Reform, the Diet passed into law a new measure that allows the Japanese tax authorities to assign a tax administrator (“nouzei kanrinin”) to a non-resident taxpayer that the authorities believe has a Japanese tax payment obligation.
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In order to promote corporate transformation and encourage growth in the post COVID-19 environment, the Japanese government is revising the Industrial Competitiveness Enhancement Act (ICEA).
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The 2021 Tax Reform Proposals contained a number of provisions accelerating the digital transformation of the administrative processes and procedures of the National Tax Agency, regional taxation bureaus and local tax offices.
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This alert provides a brief summary of the pertinent reforms, impacting the scope of Japanese gift and inheritance tax for foreigners.
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On 10 December 2020, the ruling parties in Japan published their 2021 Tax Reform Proposals(“2021 Tax Reform Proposals”).
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On April 7, 2020, a package of emergency fiscal measures to mitigate the economic impact of Covid-19 (“Emergency Measures”) was approved by the Cabinet.
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On December 12, 2019, the ruling parties in Japan published their 2020 Tax Reform Proposals (the “Proposals”). The Cabinet approved the Proposals on December 20, 2019.
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A summary of the major items contained in the 2020 Tax Proposals is set out below.
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October 1, 2019 saw major changes come into effect with regard to the Japanese Consumption Tax (“JCT”) regime, which introduced for the first time multiple tax rates (8% and 10%).
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On August 30, 2019, the governments of Japan and the United States of America exchanged instruments of ratification for a new protocol to the US-Japan Tax Treaty.
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On 21 December 2018, the Cabinet approved the 2019 Proposals. It is expected that most, if not all, of the items contained in the 2019 Proposals will be passed into law in March 2019.
PwC Tax Japan provides services to help our clients adapt to a rapidly changing tax landscape.
Information about the PwC Japan Group which consists of the Japanese member firms of the PwC global network and their subsidiaries
Press Release from the PwC Japan's pressroom.
