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

October 2014
World Journal of VAT/GST Law;2014, Vol. 3 Issue 2, p108
Academic Journal
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.


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