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スウェーデンとの租税条約 - 改正議定書の署名

スウェーデンとの租税条約 - 改正議定書の署名

2013年12月5日、日本国政府とスウェーデン政府は、現行の租税条約を改正する議定書に署名しました。

関連するコンテンツ

主な改正点は以下のとおりです。

  • 投資所得(配当、利子及び使用料)に対する源泉地国免税の対象の拡大
  • 租税回避行為を防止するための規定(特典制限条項、主目的テスト条項等)の導入
  • 相互協議手続への仲裁制度の導入
  • 徴収共助の対象の拡大

 

KPMG TaxメールマガジンNo.64 掲載

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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© 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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