Japan

Details

  • Service: Tax
  • Type: Business and industry issue
  • Date: 7/8/2014

Consumption Tax Treatment of Cross-Border Supplies of Services 

On 26 June, a proposed framework for the consumption tax treatment of cross-border supplies of services was discussed at the International Taxation Discussion Group of the Tax Commission.
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We have set out in this newsletter the main points of the proposed framework. Although it is anticipated that amendments to the tax law in line with the proposed framework will be included in the 2015 tax reform, the timing of the implementation and further details are expected to be decided after further discussion.

内容

  1. Change of the Place of Taxation
  2. Definition of 'B2B Supplies' and 'B2C Supplies'
  3. Compliance Rules - 'B2B Supplies'
  4. Compliance Rules - 'B2C Supplies'
 

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