The Resource Japan consumption tax on cross-border supplies of services

Japan consumption tax on cross-border supplies of services

Label
Japan consumption tax on cross-border supplies of services
Title
Japan consumption tax on cross-border supplies of services
Creator
Subject
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
Instantiates
Publication
Label
Japan consumption tax on cross-border supplies of services
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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