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Japan Archive

  • December 2018

    How tax heads are responding to the rise and rise of VAT

    December 14, 2018

    VAT, first implemented in France in the 1950s, is a young tax. But its importance has exploded in the last few decades: few countries now lack a VAT, and rates are at historic highs. Tax directors tell International Tax Review how they are responding and what they expect from the future.

  • AEOI – the world delivers on the new global standard

    December 12, 2018

    Monica Bhatia, head of the Global Forum Secretariat at the OECD, Radhanath Housden, head of the AEOI Unit at the Global Forum and Adrian Wardzynski, policy adviser at the Global Forum, highlight the steps governments are taking worldwide to share data, taking a giant leap from information on request to automatic exchange.

  • Global Tax 20 2018

    December 05, 2018

    International Tax Review’s Global Tax 20 highlights the most influential people, events and companies which have had an impact on the global tax landscape during the past year. Joe Stanley-Smith introduces the Global Tax 20.

  • November 2018

    Businesses call for wider Japan tax reform after consumption tax rise

    November 28, 2018

    Japanese businesses are nervous that public pressure could again postpone an increase to the consumption tax rate, further delaying the overhaul of the tax system that they want.

  • Countries disagree on advantages of MLI ‘synthesised texts’

    November 23, 2018

    Jurisdictions are beginning to create ‘synthesised texts’ to help taxpayers understand how the OECD’s multilateral instrument (MLI) interacts with bilateral double tax treaties, but some believe they do not offer the legal clarity taxpayers seek and risk future disputes.

  • Lack of international tax consensus on cryptocurrency

    November 13, 2018

    The definition of cryptocurrency and how it should be taxed varies widely among different tax authorities around the world.

  • October 2018

    Survey: Do you know the best tax transactional and tax advisory firms?

    October 23, 2018

    Companies can vote now for the best tax firms for transactional and advisory services. We only take answers from clients because they alone can determine the true value of the advice they have received from a firm.

  • The tax competition debate part one: Is it harmful?

    October 16, 2018

    Tax justice campaigner Richard Murphy and renowned economist Arthur Laffer go head to head to debate one of the defining tax issues of the post-financial crisis world: tax competition.

  • Tax planning amid political instabilities and tax grabs

    October 15, 2018

    There has been a seismic shift in global politics in recent years, affecting trade and investment and altering the tax landscape. Anjana Haines reviews the tax prospects in this new era with International Tax Review’s Leading Women in Tax.

  • The ITR Asia Tax Awards 2019: Enter now

    October 15, 2018

    Companies, firms and individuals working in jurisdictions across the Asia Pacific region can enter now to compete for the Asia Tax Awards 2019.

  • September 2018

    Euromoney Legal Media Group Asia Women in Business Law Awards 2018: Shortlist announced

    September 21, 2018

    The nominations for the Euromoney Legal Media Group Asia Women in Business Law Awards 2018 have been announced (please scroll down for the full list). On November 8, Asia's leading female lawyers will gather at the Island Shangri-La in Hong Kong to celebrate the achievements of women in the legal profession.

  • IFA hears talk of crisis in international tax

    September 05, 2018

    The annual OECD update at the IFA congress was going so well. Then, the chairman mentioned ‘crisis’.

  • August 2018

    The importance of working together

    August 24, 2018

    International Tax Review’s Leading Women in Tax Forum in London shone a spotlight on how building inclusive teams, empowering others and using your network can create an environment where everyone can thrive. Anjana Haines shares some highlights from the day’s discussions.

  • TP: Employees trigger value creation within MNEs

    August 24, 2018

    Gautier Ciresa, transfer pricing manager at Technicolor, explains why employees are the true indicator of value creation within MNEs and how to determine their impact in a transfer pricing analysis.

  • The new tax function: Building a culture of no surprises

    August 24, 2018

    In-house tax functions are becoming more proactive in how they deal with tax and transfer pricing risks. Anjana Haines collects the view of tax directors on establishing a culture of no surprises.

  • Cryptocurrency taxes to soar amid tighter rules

    August 24, 2018

    Cryptocurrency cannot be ignored. Ivan Castano speaks to lawyers and companies in the sector who believe tax collections could soar tenfold by 2023 as governments introduce regulations to expand the tax base and the market gains traction.

  • Taxation of the digital economy – is it even worth it?

    August 24, 2018

    I don’t know if it is because of my age, or not using social media much, or because I have spent more than 30 years advising companies that actually manufacture physical goods and sell them to customers, but I don’t really understand the current enthusiasm on the part of the OECD, the EU and governments to investigate ways to change the taxation of the ‘digitalised’ economy.

  • July 2018

    Cryptocurrency taxes to soar amid regulation and market growth

    July 23, 2018

    Cryptocurrency tax collections could soar tenfold by 2023 as governments introduce regulations to expand the tax base and the market gains traction, observers said.

  • Carbon taxation revenue rose by 50% in 2017 – or did it?

    July 12, 2018

    Global revenue from carbon pricing rose by 50% in 2017 compared to 2016, says a new report from the World Bank. While companies can expect green taxes to keep rising, this statistic doesn’t quite tell the whole story.

  • May 2018

    Digital tax dominates at the Asia Tax Forum 2018

    May 29, 2018

    BEPS and digital tax matters dominated International Tax Review’s Asia Tax Forum this year, but they were not the only topics of discussion. As Anjana Haines reports, panellists and delegates were also keen to discuss compliance headaches for multinationals across the region and technological advancements.

  • Asia Tax Awards 2018

    May 29, 2018

    Firms, individuals and companies across the Asia-Pacific region shared prizes at the Asia Tax Awards in Singapore on May 3 2018.

  • April 2018

    Plenty on planners’ plates: Tax Planning Survey 2018

    April 30, 2018

    The US Tax Cuts and Jobs Act and other countries’ responses to it, the BEPS project, various exchange of information agreements, incoming tax treaty changes and national elections are just a few of the obstacles ensuring that tax professionals have plenty of planning on their plates in 2018.

  • Digital issues and EU VAT reform take centre stage at ITR’s Indirect Tax Forum

    April 30, 2018

    The OECD’s David O’Sullivan opened ITR’s Indirect Tax Forum by talking about the role which web companies can play in collecting VAT and GST. Subscribers and delegates can download his presentation – and those of other speakers, including the EU’s Maria Teresea Fábregas – here.

  • Blockchain – $62 billion VAT fraud buster or just another tech bubble?

    April 05, 2018

    Should we ignore the bitcoin speculative bubble and hacking scare stories as the fireflies before the technological storm? Could blockchain solve the EU’s €50 billion ($62 billion) VAT fraud menace, and revolutionise tax reporting?

  • March 2018

    ITR Women in Tax Forum: Celebrating excellence

    March 21, 2018

    International Tax Review hosted its first Women in Tax Forum in New York on March 1. The event kick-started a month of celebrating the brilliant female minds in the sector, their take on some of the hottest tax matters, and insight into their leadership skills and how to be the best.

  • Embracing tax technology: The full perspective

    March 21, 2018

    Geoff Peck, executive officer and chief taxologist at PawPaw Taxology, dives deeper into how tax leaders can approach tax technology with better clarity and assurance than they do today.

  • Nominate the best tax controversy, indirect and female tax advisers for ITR's leaders guides

    March 19, 2018

    ITR's research team has begun work on the Tax Controversy Leaders guide, Indirect Tax Leaders guide and Women in Tax Leaders guide. This is your chance to nominate the individuals who offer the best tax advice.

  • ITR Asia Tax Awards 2018: Nominees announced

    March 13, 2018

    The nominations for the 2018 ITR Asia Tax Awards have been announced.

  • February 2018

    Tax talent: The world's best transactional firms 2018

    February 27, 2018

    Despite global M&A volume exceeding $3 trillion for the fourth consecutive year, there can be no doubt that uncertainty has affected the transactional market during the past year, and will continue to do so in 2018, but this isn’t to say that all of its effects will be negative.

  • Could lower tax demands be the answer to cutting disputes?

    February 27, 2018

    Litigation between taxpayers and authorities is growing worldwide, but a successful outcome is never easy for any party involved in a conflict. Anjana Haines investigates why tax disputes are rising and how to potentially ease the burden.

  • Bitcoin and other cryptocurrencies in tax

    February 27, 2018

    A significant amount of developments have taken place in the past few years, writes Rose Boevé of EY Dutch Caribbean. This includes a surge in cryptocurrencies and in the accompanying regulatory playing field.

  • January 2018

    Towards taxation of robots or their use?

    January 30, 2018

    The development of artificial intelligence (AI) and, in particular, of robots is an issue of global significance. Xavier Oberson, professor at the University of Geneva and a specialist in this area examines the societal change towards the use of robots and how to tax them.

  • Final days to enter for the Asia Tax Awards 2018

    January 15, 2018

    The deadline to submit for the Asia Tax Awards 2018 is fast approaching. Companies, firms and individuals working in jurisdictions across the Asia Pacific region should enter now.

International Correspondents