15-April-2021
English
23-July-2020
English
15-October-2019
English, PDF, 1,209kb
This country note explains how Japan taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.
9-October-2019
English, PDF, 1,266kb
This report by the OECD Secretary-General provides an overview of the progress made by the OECD/G20 Inclusive Framework on BEPS in addressing the tax challenges of digitalisation and a brief update on the work on tax transparency.
8-June-2019
English, PDF, 3,083kb
This report contains two parts. Part I reports on the activities and achievements in the OECD’s international tax agenda. Part II reports on the activities and achievements of the Global Forum on Transparency and Exchange of Information for Tax Purposes.
27-septembre-2018
Français
L’Australie, la France, le Japon et la République Slovaque ont déposé leur instrument de ratification ou d’acceptation de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir le BEPS auprès du Secrétaire général de l’OCDE, soulignant ainsi leur ferme engagement à prévenir l’utilisation abusive des conventions fiscales et le BEPS par les entreprises multinationales.
26-September-2018
English, PDF, 1,106kb
Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Japan, deposited with the instrument of ratification, approval, or acceptance.
30-August-2018
English
16-July-2018
English
12-April-2018
English, PDF, 234kb
This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system