Taxation and Development in Japan
University of Tokyo Journal of Law and Politics, Vol.13, Summer 2015, Pages 55-60.
6 Pages Posted: 13 Sep 2015
Date Written: September 1, 2015
This paper discusses whether, and the extent to which, Japan supports the use of tax laws to encourage economic activities in targeted regions, in specified countries, or to attract investment within its borders.
Starting from a brief introduction of historical background, the paper describes international aspects of Japan’s tax system, measures to counter harmful tax competition and BEPS, and tax incentives for international transactions.
The paper is part of a broader comparative research project. It is based on the questionnaire provided by the General Reporter, in preparation for the 19th Congress of the International Academy for Comparative Law held in Vienna in July 2014. The developments referenced reflect legislation and treaties as in force on June 1, 2015 (including 2015 tax reform).
Keywords: harmful tax competition, tax incentives, BEPS
JEL Classification: K34
Suggested Citation: Suggested Citation