PwC Japan Tax Update 2010

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December Special Edition Proposed 2011 Tax Reform [PDF 188KB]
On December 16, 2010, details regarding the proposed 2011 tax reform were released. Further to the summary previously provided in Issue 56, this issue contains more detailed information.
 
December Proposed 2011 Tax Reform [PDF 170KB]
On December 16, 2010, further details were released regarding the proposed 2011 tax reform which was approved by the Cabinet and thereafter will be submitted to the Diet.
 
September New Dutch Japan Tax Treaty [PDF 90KB]
On August 25, 2010, Japan’s Ministry of Finance announced that the Government of Japan and the Government of the Netherlands had signed the Convention between Japan and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income.This Newsletter outlines key provisions of the New Dutch Treaty.
 
July Amendments to Corporate Tax Basic Circulars [PDF 118KB]
On 30 June 2010, Japan’s National Tax Agency (the “NTA”) issued amendments to the Corporate Tax Basic Circulars (“Basic Circulars”) to incorporate certain corporate tax provisions enacted by the 2010 Tax Reforms. In this Newsletter, we will summarize the key amendments to the Basic Circulars.
 
May Outline of 2010 Tax Reform [PDF 221KB]
The amended tax law was promulgated on March 31, 2010. This issue exclusively deals with the outline of the 2010 tax reform.
  • Corporate taxation
  • International taxation
  • Finance industry related amendments
  • Taxes on property
  • Individual income tax
  • Consumption tax
January Proposed 2010 Tax Reform
This issue exclusively deals with the draft proposed outline of the 2010 tax reform.
  • Corporate taxation
  • International taxation
  • Finance industry related amendments
  • Taxes on property
  • Individual income tax
  • Consumption tax
(Please refer to Issue 50.)