international tax– category –

The general tax-related procedures that Japanese corporations must complete within a year are wide-ranging, including corporate tax, consumption tax, local tax, and withholding tax. We will explain these procedures in chronological order...

Revision of Japanese consumption tax liability when a foreign corporation starts business in Japan In the case of a foreign corporation, even if there is a base period (in principle, the previous two business years in the case of a corpo...

Background of the change With the expansion of cross-border e-commerce, imports of mail-order cargo, etc. increased, and cargo using FS (Fulfillment Service) increased. As a result of this increase, cases of tax evasion occurred in which...

Among consumption tax export exemptions, regarding service exports Regarding consumption tax, there is a system called export tax exemption, but here I would like to consider the special field of exporting services. Please note that this...

What is export duty free? Do you know that there is a consumption tax exemption system for exports? Consumption tax is basically levied on items consumed within the country. Domestic means within Japan. Often referred to as tax exemption...

What does No PE no tax mean? This is the basic idea in international taxation that "there is no taxation unless there is a permanent establishment (PE)." This is the idea that when a country imposes tax on a foreign company, it only appl...

What is consumption tax export duty free? This time, I would like to think about the effects of consumption tax export exemption, which is a frequently asked question. We would like to separately post examples of business applications. R...

Permanent Establishment "Permanent Establishment" (PE) generally refers to a "fixed location such as an office where business is conducted." In international taxation, PE is an important indicator when a company conducts business oversea...