The State Administration of Taxation (SAT) stated in Gong Gao [2012] No.49, that, Chinese and Japanese tax authorities have agreed after consultation that the taxes to which the China (People’s Rep.) – Japan Income Tax Treaty applies include the Special Income Tax for modernization and the Special Corporation Tax introduced by Japan, which applies from 4 December 2012.
Related Posts
The European Commission announced a definitive countervailing duty on imports of new battery electric vehicles (BEVs) from China. This decision was published in the Official Journal of the European Union (OJEU) as the Commission Implementing
Read More
China's Ministry of Finance, Ministry of Water Resources, and State Taxation Administration jointly issued Notice No. 28 of 2024 outlining the implementation of the water resource tax on 11 October 2024. Starting 1 December 2024, a pilot water
Read More
Canada’s Department of Finance announced new relief measures on 24 October 2024, allowing Canadian importers of Chinese steel, aluminium products, and EVs to request remission of surtaxes under certain conditions for a limited time. This
Read More
Argentina ratified the income and capital tax treaty with China, Law 27780 was published in the Official Gazette on 18 October 2024. This income tax treaty aims to eliminate double taxation on income and capital, ensuring it does not create
Read More
Japan and Armenia have agreed in principle on the new income tax treaty between the two countries. The announcement was made in a press release by Japan’s Ministry of Foreign Affairs on 16 October 2024. This follows after Japan announced that
Read More The European Commission released the Commission Implementing Regulation 2024/2661 in the Official Journal of the European Union (OJEU) on 15 October 2024, which enforces a definitive anti-dumping duty on aluminium radiator imports from China. The
Read More
