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

Report on ‘Consumption Tax Treatment of Cross

On 14 November 2013, a report entitled ‘Consumption Tax Treatment of Cross-Border Supplies of Services and Intangibles’ was submitted by the Ministry of Finance to a meeting of the International Taxation Discussion Group of the government’s Tax Commission. We have set out in this newsletter the main points indicated in the report.

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Please note that the proposals in the report are subject to further discussion and change since such proposals entail various challenges, such as operational issues for the tax authorities and administrative burden for domestic business customers and foreign suppliers.

Contents

  1. Current Situation
  2. Change of the Place of Taxation
  3. Compliance Rules - B to C Supplies
  4. Compliance Rules - B to B Supplies

Japan TAX Newsletter

© 2020 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. © 2020 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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