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Outline of the 2014 Tax Reform Proposals

Outline of the 2014 Tax Reform Proposals

The ruling coalition (the Liberal Democratic Party and New Komeito) agreed on the ‘Outline of the 2014 Tax Reform Proposals’ on 12 December 2013.

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This newsletter covers the main points of the proposed changes.

Contents

  1. Corporation Tax
  2. Local Taxes Imposed on Companies
  3. Transfer Pricing
  4. Change of International Taxation Principle
  5. Income Tax
  6. Consumption Tax
  7. Changes to Appeal Process

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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