The Resource Japan consumption tax on cross-border supplies of services
Japan consumption tax on cross-border supplies of services
Resource Information
The item Japan consumption tax on cross-border supplies of services represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Japan consumption tax on cross-border supplies of services represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- From 1 October 2015, the coverage of Japan consumption tax will be extended to cross-border supplies of electronic services by foreign businesses. In this article, the author explains that Japan extended the coverage of the consumption tax to reinforce the "destination principle", and to follow international trends. The author also explains the important peculiarities of the new rules implemented in Japan
- Language
- eng
- Label
- Japan consumption tax on cross-border supplies of services
- Title
- Japan consumption tax on cross-border supplies of services
- Language
- eng
- Summary
- From 1 October 2015, the coverage of Japan consumption tax will be extended to cross-border supplies of electronic services by foreign businesses. In this article, the author explains that Japan extended the coverage of the consumption tax to reinforce the "destination principle", and to follow international trends. The author also explains the important peculiarities of the new rules implemented in Japan
- Citation source
- In: International VAT monitor. - Amsterdam. - Vol. 26 (2015),
- http://library.link/vocab/creatorName
- Nishida, Y
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- consumption tax
- electronic services
- place of supply
- Label
- Japan consumption tax on cross-border supplies of services
- Label
- Japan consumption tax on cross-border supplies of services
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Japan-consumption-tax-on-cross-border-supplies-of/vznNnRfZVvc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Japan-consumption-tax-on-cross-border-supplies-of/vznNnRfZVvc/">Japan consumption tax on cross-border supplies of services</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Japan-consumption-tax-on-cross-border-supplies-of/vznNnRfZVvc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Japan-consumption-tax-on-cross-border-supplies-of/vznNnRfZVvc/">Japan consumption tax on cross-border supplies of services</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
