close
Share with your friends

Consumption Tax Treatment of Cross-Border Supplies of Services

Border Supplies of Services

On 26 June, a proposed framework for the consumption tax treatment of cross-border supplies of services was discussed at the International Taxation Discussion Group of the Tax Commission.

1000

Related content

We have set out in this newsletter the main points of the proposed framework. Although it is anticipated that amendments to the tax law in line with the proposed framework will be included in the 2015 tax reform, the timing of the implementation and further details are expected to be decided after further discussion.

Contents

  1. Change of the Place of Taxation
  2. Definition of 'B2B Supplies' and 'B2C Supplies'
  3. Compliance Rules - 'B2B Supplies'
  4. Compliance Rules - 'B2C Supplies'

Japan TAX Newsletter

© 2021 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. © 2021 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.


For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.

Connect with us

 

Want to do business with KPMG?

 

loading image Request for proposal

Stay up to date with what matters to you

Gain access to personalized content based on your interests by signing up today

Sign up today