TEI Comments on Japan's Guidelines Regarding Consumption Taxes on Cross-Border Supplies of Services

On September 29, 2015, TEI submitted comments to the Japanese Ministry of Finance regarding proposed changes to Japan's taxation of cross-border supplies of services, as most recently articulated in Japan's May 2015 Revision of Consumption Taxation on Cross-Border Supplies of Services Guidelines.

TEI Comments on Potential Japanese Consumption Tax Registration Requirements

On October 29, 2014, TEI submitted a letter to the Japanese Ministry of Finance responding to a number of Japanese Consumption Tax proposals that would affect foreign-based suppliers of electronic services. The Institute's comments addressed several areas to be considered if a mandatory registration system for foreign e-commerce providers were created. TEI has submitted comments on this issue in a number of other jurisdictions, including Canada, the European Union, and South Africa.