Japanese update: Diet's US treaty ratification to bring new benefits

April 17, 2004

The Japanese Diet is expected to ratify the new treaty by the end of March 2004, allowing the treaty to become effective on January 1 2005 in general, except for the provisions relating to withholding tax on dividends, interest, and royalties, which will become effective on July 1 2004

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

News Direct Tax

more across site & bottom lb ros

More from across our site

Transfer Pricing

Amount B reservations holding up pillar one agreement, OECD reveals

Just one member objected to the multilateral convention on amount A, citing concerns over amount B

Tom Baker, January 14, 2025

Direct Tax

Tax specialist Carey assumes IBA’s top role

Jaime Carey wishes to broaden the IBA’s visibility in Africa and Asia during his tenure

Sam Sholli, January 13, 2025

Direct Tax

Tax disputes a chief concern for 25% of in-house lawyers

Baker McKenzie’s survey of 600 corporate counsel also found that global employee mobility issues were a key driver of tax controversy

Sam Sholli, January 10, 2025

Direct Tax

This week in tax: Trump appoints former PwC tax leader to key Treasury role

Ken Kies has been named as assistant secretary for tax policy; in other news, Baker McKenzie has boosted its US tax practice with a double hire

Tom Baker, January 10, 2025

Direct Tax

Analysing recent trends in Indian income tax disputes

The increasing sophistication of India’s taxation system has led to complexity across tax treaty benefits, permanent establishments, transfer pricing and more, say Sanjay Sanghvi and Ujjval Gangwal of Khaitan & Co

Sanjay Sanghvi, January 09, 2025

Transfer Pricing

Pillar two is revising global tax competition with a 15% minimum tax rate

Pillar two to target 49% of shifted corporate profits: Slovakia report

Multinationals will continue to shift profits out of Slovakia to EU member states despite pillar two’s implementation, according to the report

Sam Sholli, January 09, 2025

Direct Tax

PwC Australia completes TPB tax leaks scandal reporting obligations

The firm’s final report outlined new mandatory staff training designed to enhance ethical conduct; meanwhile former PwC Australia partner Wayne Plummer has been cleared of wrongdoing

Tom Ravlic, January 08, 2025

Indirect Tax