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A collection of the brief insights throughout December 2023 of the type provided on an ad hoc basis in our Latest digital tax byte update.

21 December 2023

Japan introducing consumption tax remittance obligation for B2C type digital service platforms

Japan's 2024 Tax Reform Proposals include some significant changes in the method to impose Japanese consumption tax on inbound cross-border digital service provided to consumers in Japan through certain platforms. Under the proposed rules, platform operators will be liable to pay consumption tax on behalf of foreign service providers. In addition, the proposals also includes changes in the exemption rules.

Proposals have suggested that the new rules would come into force on 1 April 2025.