Japan Introduced Full VAT Liability Regime to Digital Platforms
IBFD International VAT Monitor 2024 (Volume 35), No. 3
Posted: 21 May 2024
Date Written: May 13, 2024
Abstract
In this article, the author discusses a new Japanese tax reform named the “Platform Taxation” regime, which is, in effect, the long-awaited Japanese adoption of the full VAT/GST liability regime that is recommended in the OECD’s 2019 report.
Full text: https://doi.org/10.59403/1a5eezn
Keywords: VAT, indirect tax, consumption tax, digital platforms, Japan
JEL Classification: K33, K34
Suggested Citation: Suggested Citation
Masuda, Takato, Japan Introduced Full VAT Liability Regime to Digital Platforms (May 13, 2024). IBFD International VAT Monitor 2024 (Volume 35), No. 3, Available at SSRN: https://ssrn.com/abstract=4827968
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