Japan

Knowledge 

Welcome to the KPMG knowledge base of articles and publications that demonstrate our understanding of many of the complex business challenges and key issues faced by companies around the world.
Go Search
Results 1-10 of 27.
1  2  3  Next>  
ImageTitle/DescriptionArticle Date 
 

Outline of the 2014 Tax Reform Proposals

The ruling coalition agreed on the ‘Outline of the 2014 Tax Reform Proposals’ on 12 December 2013.
Modified date: 1/5/2016
Business and industry issue
 

Japan regulator issued 2nd consultative documents on margin requirements for non-centrally cleared derivatives

On 11 December 2015, Financial Services Agency (FSA) as Japanese financial regulator released the 2nd consultative documents on margin requirements for non-centrally cleared derivatives.
Modified date: 12/22/2015
Regulatory update
 

Outline of the 2016 Tax Reform Proposals

The tax commission of the ruling coalition agreed on the ‘Outline of the 2016 Tax Reform Proposals’ on 16 December 2015. This newsletter covers the main points of the proposals.
Modified date: 12/18/2015
Business and industry issue
 

Draft Outline of the 2016 Tax Reform Proposals

The tax commission of the ruling coalition agreed on a draft of the ‘Outline of the 2016 Tax Reform Proposals’ except for items related to the reduced consumption tax rates on 10 December 2015.
Modified date: 12/15/2015
Business and industry issue
 

International Taxation Change to the Attributable Income Principle (AOA)

‘Tax reform regarding a change from the Entire Income Principle to the Attributable Income Principle’ was submitted by the Ministry of Finance.
Modified date: 12/3/2015
Business and industry issue
 

Report on ‘Consumption Tax Treatment of Cross-Border Supplies of Services and Intangibles’

A report entitled ‘Consumption Tax Treatment of Cross-Border Supplies of Services and Intangibles’ was submitted by the Ministry of Finance.
Modified date: 12/3/2015
Business and industry issue
 

New Reporting Requirement for Overseas Assets

Under the 2012 tax reform, a new reporting requirement for overseas assets held by individual residents was introduced.
Modified date: 12/3/2015
Business and industry issue
 

Japan-Taiwan Tax Agreement - Signed

On 26 November 2015, the Interchange Association (Japanese side) and the Association of East Asian Relations (Taiwanese side) signed an aggreement wih respect to taxes on income.
Modified date: 12/2/2015
Business and industry issue
 

Taxation in Japan 2015

This booklet is intended to provide a general overview of the taxation system in Japan. The contents reflect the information available up to 1 October 2015.
Modified date: 11/20/2015
Survey report; White paper
 

Global Tax Newsletter

Global Tax Newsletters provide newsletters such as “General Tax update for financial institutions in Asia Pacific”, issued by KPMG member firms around the world.
Modified date: 11/20/2015
Business and industry issue; Publication series
1  2  3  Next>