{"id":291,"date":"2023-04-25T10:38:18","date_gmt":"2023-04-25T10:38:18","guid":{"rendered":"https:\/\/companyformationjapan.com\/?p=291"},"modified":"2023-04-25T10:38:21","modified_gmt":"2023-04-25T10:38:21","slug":"japan-uk-double-tax-treaty","status":"publish","type":"post","link":"https:\/\/companyformationjapan.com\/japan-uk-double-tax-treaty\/","title":{"rendered":"Japan &#8211; UK Double Tax Treaty"},"content":{"rendered":"\n<p>In 2013,\u00a0<strong>Japan and the UK<\/strong>\u00a0signed a\u00a0<strong>double tax treaty<\/strong>\u00a0which amended the existing agreements between the\u00a0<strong>Japan and the UK for the Avoidance of Double Taxation and Prevention of Fiscal Evasion<\/strong>\u00a0from 2006. In this article, our\u00a0<a href=\"https:\/\/www.companyformationjapan.com\/about-us\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>company formation advisors in Japan<\/strong><\/a>\u00a0make a brief overview of this<strong>\u00a0double taxation agreement<\/strong>\u00a0and other aspects related to it.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/companyformationjapan.com\/japan-uk-double-tax-treaty\/#new-provisions-brought-by-the-japan-uk-double-tax-treaty\" title=\"New provisions brought by the Japan-UK double tax treaty\">New provisions brought by the Japan-UK double tax treaty<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/companyformationjapan.com\/japan-uk-double-tax-treaty\/#more-details-on-the-japan-uk-double-tax-agreement\" title=\"More details on the Japan-UK double tax agreement\">More details on the Japan-UK double tax agreement<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"new-provisions-brought-by-the-japan-uk-double-tax-treaty\"><\/span><strong>New provisions brought by the Japan-UK double tax treaty<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The new&nbsp;<strong>Japan-UK double&nbsp;<a href=\"https:\/\/www.companyformationjapan.com\/paying-taxes-japan\" target=\"_blank\" rel=\"noreferrer noopener\">tax<\/a>&nbsp;treaty<\/strong>&nbsp;brought several new provisions which completed the old agreement between the two jurisdictions such as:<\/p>\n\n\n\n<p>\u2022 The dividends paid to parent companies which hold between 10 to 50% of the dividend paying subsidiary are not taxed with a withholding tax;<\/p>\n\n\n\n<p>\u2022 The withholding tax is levied at a zero rate for a wider range of interest payments;<\/p>\n\n\n\n<p>\u2022 The taxes on capital gains on share sales is more adapted to the OECD (the Organization for Economic Cooperation and Development) policy;<\/p>\n\n\n\n<p>\u2022 The mutual agreement procedure article requires mandatory binding arbitration;<\/p>\n\n\n\n<p>\u2022 Other provisions: our&nbsp;<a href=\"https:\/\/www.companyformationjapan.com\/types-of-companies-in-japan\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Japan company<\/strong><\/a>&nbsp;formation consultants can offer more details on what these other provisions consist of.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"more-details-on-the-japan-uk-double-tax-agreement\"><\/span><strong>More details on the Japan-UK double tax agreement<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The&nbsp;<strong>Japan-UK double tax agreement<\/strong>&nbsp;from 2013 also provides that:<\/p>\n\n\n\n<p>\u2022 The shareholding requirement in connection to dividends exempt from taxation by the source jurisdiction is reduced from 50% or more to 10% or more;<\/p>\n\n\n\n<p>\u2022 The interest income is exempt from being taxed in the source jurisdiction;<\/p>\n\n\n\n<p>\u2022 The capital gains derived from the transfer of shares similar to business transfers by the source jurisdiction are exempt;<\/p>\n\n\n\n<p>\u2022 the tax authorities of the two countries can help each other in collecting revenue claims, mainly for consumption tax, inheritance tax and gift tax, on which the revised agreement is not applied.<\/p>\n\n\n\n<p>Japan is a country which has also signed 51&nbsp;<a href=\"https:\/\/www.companyformationjapan.com\/double-tax-treaties-in-japan\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>income tax treaties<\/strong><\/a>&nbsp;with 62 countries and 8 tax information exchange agreements with 8 states. It is also a member of the \u201cConvention on Mutual Administrative Assistance in Tax Matters\u201d. Our&nbsp;<a href=\"https:\/\/www.companyformationjapan.com\/company-incorporation-japan\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>company registration<\/strong><\/a>&nbsp;agents<strong>&nbsp;in Japan<\/strong>&nbsp;can provide further details on these agreements, as well as assistance related to&nbsp;<strong>setting up a company in Japan<\/strong>.<\/p>\n\n\n\n<p>In case you need to know more about the&nbsp;<strong>taxation agreement between Japan and the UK<\/strong>, or for help in opening a company in this country, we invite you to&nbsp;<a href=\"https:\/\/www.companyformationjapan.com\/contact\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>get in touch<\/strong><\/a>&nbsp;with our&nbsp;<strong>Japan company formation&nbsp;<\/strong>representatives.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In 2013,\u00a0Japan and the UK\u00a0signed a\u00a0double tax treaty\u00a0which amended the existing agreements between the\u00a0Japan and the UK for the Avoidance of Double Taxation and Prevention of Fiscal Evasion\u00a0from 2006. In this article, our\u00a0company formation advisors in Japan\u00a0make a brief overview of this\u00a0double taxation agreement\u00a0and other aspects related to it. New provisions brought by the Japan-UK [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":90,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[38,12,130,14,129,11],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Japan - UK Double Tax Treaty<\/title>\n<meta name=\"description\" content=\"We present a brief overview of the Japan-UK double tax treaty. 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