I recommend our next webcast focusing on Important Australian GST developments – cross-border intangibles.Read More »
Tag: cross-border services
Japan – Update on proposed legislation proposed for Japanese consumption tax (JCT) on cross-border services
As previously reported, the Japanese government plans to tax the supply of electronic services by non-established service providers, as of 1 October 2015. The proposal is expected to pass through the legislation this spring.
According to the draft legislation the place of supply of electronic services will change from the origin principle (i.e. where the supplier is established) to the destination principle (i.e. to the place where the recipient is located). Read More »
Michaela Merz 