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Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 0 of 26
Japan Tax SeminarWirtschaftskammer ÖsterreichAußenwirtschaftsCenter Tokio9 May 2018
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 2 of 26
Corporate taxation 2
Today’s agenda
01
Indirect taxation and trade issues 1102
Individual income taxation 1603
Inheritance and gift taxation 2104
Questions and answers 2305
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
Contact information 2406
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 3 of 26
Corporate taxation
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 4 of 26
Despite reductions, Japan retakes the top spot for highest ETREffective tax rate (ETR) of national corporate and local income tax
Rates at 31 December 2017 unless otherwise stated
39,5
30,9 30,6
27,2 26,525,0 25,0
19,017,0
10
15
20
25
30
35
40
45
US Japan Japan* Korea US** Austria China UK Singapore
% t
ax r
ate
* For tax years beginning on or after 1 April 2018** Federal rate is 21% from 1 January 2018 and the State rates vary depending on the State
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 5 of 26
Higher ETR for SMEs vs. large companies as well as Tokyo vs. non-metropolitan areas
ETR of national corporate and local income tax
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
[Unit %] SME
Tokyo
Non-metropolitan
area
Large enterprise
34.81 34.59
Current Starting1 April 2018
33.80 33.59
Current Starting1 April 2018
30.86 30.62
Current Starting1 April 2018
29.97 29.74
Current Starting1 April 2018
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 6 of 26
Loss making large enterprises might face taxFactor-based enterprise tax
Income factor Value-added factor Capital factor
Tax baseTaxable income for corporation tax
with some adjustments
Total of• Taxable income for the year,• Employee compensation,• Net interest expenses, and• Net lease payments
Larger of(a) stated capital plus capital
surplus for accounting purposes, or
(b) capital for tax purposes
Tax rate(Tokyo*)
Income < JPY4M
0.395%
1.26% 0.525%JPY4M < Income < JPY8M
0.635%
Income > JPY8M
0.88%
* Corporations with offices in three or more prefectures are not eligible for reduced rates for income not exceeding JPY8M
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 7 of 26
At a glanceCorporate taxation
Residence
A company that has its principal or main office in Japan is considered to be a resident corporation. Local management is not required.
Tax basis
A resident corporation is taxed on worldwide income; a foreign corporation generally is taxed only on certain Japan-source income unless a foreign corporation has a permanent establishment (PE) in Japan in which case any income attributable to this PE is taxable. The corporate tax rate for a branch is the same as for a subsidiary.
Tax year
A corporation selects its fiscal year (FY) when it begins operations in Japan. The accounting period must not exceed 12 months. A branch’s tax year generally is the same as the tax year of its head office.
Taxable income
The taxable income of a corporation in each accounting period is the excess of gross taxable revenue over total deductible business expenses. No gain or loss generally is recognized for certain assets transferred between 100% subsidiaries.
Capital gains
Capital gains are taxable as ordinary income; capital losses generally are deductible.
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 8 of 26
At a glance (cont‘d.)Corporate taxation
Losses
Only 55% (50% for FYs starting on or after 1 April 2018) of a company’s taxable income may be offset by net operating losses (NOLs). A small or medium-sized enterprise (SME) with share capital of no more than JPY100M is exempt from the NOL restriction, unless the SME is owned by a large corporation. The NOL carryforward period is nine years (10 for NOLs incurred during FYs starting on or after 1 April 2018). SMEs may carry back losses for one year.
NOL carryforwards may be further restricted in certain situations, including a change of ownership of more than 50% in connection with a discontinuance of an old business and commencement of a new business.
Non-deductible items
In general, entertainment expenses, director‘s bonus, corporate tax payments are (permanently) not deductible for Japanese corporate income tax purposes.
Interest limitaton rules
Deduction of interest expense (including certain guarantee fees) related to its foreign controlling shareholder (or certain third parties) is subject to limitation under Japan’s thin capitalization rule and the earnings stripping rule.
Incentives
Various tax credits are available, including an R&D credit. There are tax incentives available for increasing wages and salaries which may be taken in the same FY if certain adjustments are made. Special tax incentives have been introduced for qualified companies doing business in designated regions/zones.
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 9 of 26
Summary of major revisions related to corporate taxation2018 Tax Reform
Reform Detail
Disallowance of R&D and other incentives
For large companies that do not satisfy certain conditions (see details on following slide), the application of the R&D credit and certain other tax incentives that are otherwise available to the company will be disallowed.
Revision of wage increase incentives
The tax credits for wage increases applicable to fiscal years beginning on or before 31 March 2018 which were set to expire will be revised and extended by three years. Under revised rules, a tax credit will be available to companies which raise wages and capital investment, and an additional credit will be available to companies which increase training costs.
Introduction of information collaboration incentives
If a company obtains certification under a Productivity Improvement Act for an innovative data utilization plan and develops or enhances software according to that plan, the assets acquired and used for information collaboration will be eligible for either special depreciation or a tax credit.
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 10 of 26
Disallowance of R&D and other tax incentives – bringing out the stick to increase wages and investment
2018 Tax Reform
The company is a large company
Profit increased from the previous
fiscal year
Average Wage Payments ≦Comparative Average Wage
Payments
Domestic Capital Investment ≦ Total
Depreciation Cost x 10%
Following tax incentives will be disallowed
• R&D tax credits
• Promoting future investment in local economies incentives
• Proposedinformation collaboration incentives
Tax incentives continue to be applicable
No No
Yes
Yes
Yes
Yes
No No
Revisions applicable to fiscal years beginning from 1 April 2018 to 31 March 2021
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 11 of 26
Entry into force on….New Austria-Japan tax treaty – highlights for corporates
• Dividends: 10% (50%/12 mos.), or 20%
• Interest: 10%• Royalties: 10%
Reduction in WHT rates
• Capital gains from certain share sales (25/5), and real estate taxable in other state
Capital gains & real estate rich company concept
• Profits attributable to PEImplementation of AOA
• N/ABEPS driven anti-avoidance clauses
Old New• Dividends: Exempted
(10%/6 mos.), or 10%• Interest: Exempted• Royalties: Exempted
• Capital gains generally not taxable in other state (except real estate rich company)
• Recognition of internal dealings between head office and PE
• Transparency concept• Silent partnerships• Limitation on benefits• Principal purpose test
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 12 of 26
Indirect taxation and trade issues
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 13 of 26
At a glanceJapanese Consumption Tax (JCT)
Taxable transactions
JCT, similar to a European-style VAT, is levied on the supply of goods and services in Japan; the sale or lease of certain assets in Japan; the import of goods; and certain digital services provided in Japan by nonresidents.
Rates
The current rate is 8% (combined national and local tax rate) for taxable transactions and 0% in certain circumstances (e.g., export transactions). As of 1 October 2019, increase to 10% and introduction of multiple rates - will add complexity to accounting and tax compliance.
Registration
An existing company may elect to be a JCT payer if taxable sales for JCT purposes do not exceed JPY10M in the “base period” (two years before the current year, or the first six months of the prior year), subject to certain other conditions. In principle, a new company with share capital of less than JPY10M should be automatically exempt from filing JCT returns until taxable sales exceed JPY10M in the base period or a timely JCT payer election is filed. The election is binding for at least two taxable years. Other than this election, there is a registration requirement for “automatically” becoming a JCT taxpayer.
Filing and payment
A company must file a JCT return and remit the applicable tax to the tax authorities if the company is a JCT payer (see above). The frequency of remittances depends on the total JCT collected. The amount of creditable input JCT generally depends on total sales, the taxable sales ratio and the method to determine input JCT. Other thresholds/tests also may be applicable. Introduction of EU VAT-type invoicing system from October 2023.
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 14 of 26
Small-enterprise exemptionJCT (cont‘d.)
Example scenario
• A Co. is an Austrian resident company that exports good to Japan and sells them to customers in Japan (transfer of title in Japan).
• A Co. has JCT taxable sales in FY16 thru FY19 as follows:
− FY16: JPY 3M
− FY17: JPY 16M (8M in first half, 8M in second half)
− FY18: JPY 18M
FY16 FY17 FY18 FY19JPY 3M JPY 8M JPY 8M JPY 18M
Base Period for FY18
Specified Period for
FY18
Current Year
Exempt Exempt Exempt JCT Taxpayer
Base Period for FY19
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 15 of 26
Entry into force after ratification by EU Parliament and member states, along with Japan's Diet, expected in 2019
Japan-EU Economic Partnership Agreement (Japan-EU EPA)
On 8 December 2017, the EU and Japan finalized their free trade deal, which was agreed in principle back in July 2017.
Signatory countries
• The EU member states (28 countries, as of May 2018) and Japan – as a consequence of Brexit the UK may not benefit from the EPA
Impact of the agreement
• The EU will abolish about 97% of its tariffs, and Japan will do away with over 90%, including those on agricultural products, manufacturing-sector goods, medical devices and pharmaceuticals.
• This means that this EPA will have a very positive economic impact. Especially, as the applied duty rates of wine, pasta, chocolate, shoes and leather products are relatively high in Japan, this EPA will give EU manufacturers opportunities of duty saving.
• For instance, Japan agreed to abolish its custom duties on processed pork meat (currently 8.5%) and to significantly reduce its tariffs on fresh pork meat imports (average 4.3%). Tariffs on beef and hard cheese will be reduced from 38.5% to 9% and from up to 29.8% to 0% respectively over 15 years.
• Existing obtacles to financial services, telecommunications, transport and to procurement in the railway sector will be removed.
Current status
The European Commission proposed to the Council to approve the Japan-EU EPA (April 2018).
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 16 of 26
“The world’s largest free, advanced, industrialized economic zone.”Prime Minister Shinzo Abe
Further key elements
• Non-tariff measures (mitigating import regulatory restrictions)
• Rules of origin (rules to qualify a good as Japanese or European)
• Services (including movement of people)
• Corporate governance
• Procurement
• Intellectual property rights
• Geographical Indications (e.g., Gailtaler Speck or Marchfeldspargel)
• Competition, subsidies, state owned enterprises
• SMEs
• Customs and trade facilitation
• State to state dispute settlement mechanism
• Sanitary and phytosanitary measures
• Trade and sustainable development (commitment to fight climate change)
A progressive agreement that goes beyond trade issues onlyJapan-EU EPA (cont‘d.)
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 17 of 26
Individual income taxation
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 18 of 26
At a glanceIndividual income taxation
Basis
In general, an individual who is domiciled or who has a residence in Japan for one year or more is a resident. A non-Japanese national who has spent five years or less in Japan in the preceding 10-year period is regarded as a nonpermanent resident.
Residence
Permanent residents are taxed on their worldwide income. Nonpermanent residents are taxed on all income except foreign source income that is not paid in or remitted into Japan. Nonresidents are taxed on their Japanese-source income.
Filing status
Joint filing is not permitted. Additionally, the tax rates are uniform and are not dependent on marital or other status.
Annual filing and payment
Tax year is calendar year. Employment income and investment income generally are withheld at source. Self-employment business income is calculated in a similar manner as for corporations, and must be self-reported.
Penalties
Japan imposes various penalties on taxpayers who underreport their total tax due and who fail to timely submit tax payments and tax returns
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 19 of 26
At a glance (cont‘d.)Individual income taxation
Taxable income
Taxable income is decided based on residential status of the individual. Generally it includes employment income and investment income. Specified deductions, allowances and credits are available to reduce tax.
Capital gains
Individuals are taxed on gains from the sale of shares at 20%. Long-term gains of individuals from the sale of real property are taxed at 20%, and short-term gains are taxed at 39%.
Deductions and allowances
Subject to certain restrictions, deductions are granted for social insurance premiums paid under Japanese government plans, life insurance premiums, earthquake insurance premiums, charitable contributions, qualified medical expenses, etc. Personal deductions are allowed for the individual, a dependent spouse and children aged 16 or older. Exemptions exist for the disabled and the elderly.
Rates
Progressive rates up to 55% apply (combined national and local inhabitants tax). A surtax of 2.1% applies to national tax due, to help pay for recovery following the 2011 earthquake.
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 20 of 26
The trend of targeting high earning individuals continues2018 Tax Reform
Deduction item Revisions
Employment income deduction Reduced by JPY100,000
Employment income deduction for high-income earners over JPY8.5M* Reduced by up to JPY250,000
Public pension income deductions Reduced by JPY100,000 – JPY200,000
Basic exemption of JPY380,000 Increased by JPY100,000
Basic exemption for total income of over JPY24M Phased out and not applicable for total income of over JPY25M
Blue form tax return deductions of JPY650,000 with non-electronic / regular recordkeeping Reduced by JPY100,000
Blue form tax return deductions with electronic recordkeeping / e-tax Remain unchanged
Revisions applicable from 2020 onward for individual tax, and 2021 onward for inhabitants tax
*Deductions for income adjustment will be applicable under certain conditions
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 21 of 26
In line with the aims of the OECD BEPS initiatives with regards to anti-avoidance and transparency
New Austria-Japan tax treaty – highlights for individuals
• Part of a specific diplomatic note exchangeResidence
• Information exchange in normal course of administration for carrying out the convention
Exchange-of-information
• N/AAssistance-in-collection
• Generally applicable from the tax year following the year the treaty enters into force
• With respect to information collection, applicable from date the treaty enters into force
Entry into force
Old New• Permanent home• Centre of vital interests• Nationality• Mutual agreement
• Information exchange if foreseeably relevant for carrying out the convention
• Even if information not of interest for providing state
• Increased scope of taxes subject to collection
• Japanese inheritance and gift taxes are included
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 22 of 26
Inheritance and gift taxation
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 23 of 26
Five year tail removed for foreign nationalsInheritance and gift taxation
Recipient/Heir
Donor/Decedent
Domicile in Japan No domicile in Japan
Temporary stay with certain visa*1
Japanese nationalityNo Japanese nationality
Domicile in Japan within 10 years
No domicile in Japan within 10 years
Domicile in Japan Temporary stay with
certain visa*1
No domicile in Japan
Domicile in Japan within 10 years
Foreign national*2 2018 revision
Temporary stay*3
No domicile in Japan within 10 years
*1: Recipient/Heir or Donor/Decedent who temporarily stays in Japan (i.e., 10 years or less out of last 15 years at the time of gift or death) with certain visa
*2: A foreign national Donor/Decedent who stays in Japan for more than 10 out of last 15 years at the time of losing domicile in Japan, excluding where Donor gifts foreign property within two years after losing Japan domicile and regains Japan domicile within the two years
*3: A foreign national Donor/Decedent who temporarily stays in Japan (i.e., 10 years or less out of last 15 years at time of gift or death)
Worldwide property taxable Only Japan property taxable
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 24 of 26
Questions and answers
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 25 of 26
Contact information
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 26 of 26
Corporate taxation
Indirect taxation and trade issues
Individual income taxation
Inheritance and gift taxation
Questions and answers
Contact information
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Japan Tax Seminar – AußenwirtschaftsCenter Tokio, [email protected]© 2018. For information, contact Deloitte Tohmatsu Tax Co.Slide 28 of 26
Business Tax Services
Lars Dahlen, MSc.Tax Senior Manager
Deloitte Tohmatsu Tax Co., Tokyo
+81 90 6565 7404
Global Employer Services
Ken Kohlhase, BSc.Tax Associate
Deloitte Tohmatsu Tax Co., Tokyo
+81 80 4127 6683
Organised and hosted by:
Dr. Ingomar LochschmidtDer österreichische Wirtschaftsdelegierte in Tokio
AußenwirtschaftsCenter Tokio, [email protected]
3-13-3 Motoazabu, Minato-ku, 106-0046 Tokyo
Our German-speaking tax team with you todayContact information
Corporate taxation
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Individual income taxation
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