Japan’s new consumption tax regime on digital platforms and global developments By Satoru Araki
By: Araki, Satoru
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Material type: 
ArticleSubject(s): ECONOMÍA DIGITAL | COMERCIO ELECTRONICO | PLATAFORMAS DIGITALES | IMPUESTOS | JAPON
In:
Tax Notes International v. 116, n. 4, October 28 2024, p. 539-545Summary: In this article, Araki reviews the shift of consumption tax obligations to digital platforms facilitating electronic cross-border goods and services, focusing on the new Japanese regime for consumption tax payments by digital platforms.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2024/116/4-1 (Browse shelf) | Available | OP 138-Bis/2024/116/4-1 |
In this article, Araki reviews the shift of consumption tax obligations to digital platforms facilitating electronic cross-border goods and services, focusing on the new Japanese regime for consumption tax payments by digital platforms.
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