TITLE

Latest changes to the Japanese consumption tax: rate increase and taxation of digital services

AUTHOR(S)
NISHIYAMA, YUMI
PUB. DATE
October 2014
SOURCE
World Journal of VAT/GST Law;2014, Vol. 3 Issue 2, p108
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article focuses on the changes to the Japanese consumption tax (JCT) which include the increase in tax rate and the taxation on digital services. It reveals the reasons why the Japan Chamber of Commerce and Industry, Japanese Business Federation and seven other business groups opposed to the introduction of a reduced tax rate on July 2, 2014. Also discussed are the characteristics of JCT which was introduced in 1989.
ACCESSION #
98981240

 

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