Report: Guide to Double Taxation Conventions between the EU and Japan

About the Report 

Firms across the world and specifically in the EU, tend to engage in commercial activity in more than one country. This, thus, results in the risk that income earned by these firms can be taxed twice. In order to minimize the burden of taxation, tax evasion and avoidance, countries engage in so-called “Double Taxation Conventions” between themselves. These are legal documents which lay-out a set of guidelines for how countries deal with cross-country commercial activity. Understanding these double taxation conventions, thus, can allow firms to minimize their unnecessary taxation and in turn increase their amount of cash-flow.

This document is concerned with double taxation arising between the EU and Japan. The purpose of this document is to increase the understanding of double taxation, allowing readers to raise their concerns more accurately regarding double-taxation with their respective accountants. Moreover, given that tax laws change constantly, taxation rates can change from year to year, and the dealing of double taxation is inherently based on the local taxation system, this document gives a general overview of Japan-EU tax treaties; their respective coverage rather than a detailed account of each taxation clause for each EU member state. Finally, given time constraints this document does not go into detail in regarding Articles which are not applicable to SMEs (such as Article 29-31).

About the Expert

Ioannis Tzoumas is a trilingual financial economist focusing mainly on financial risk management and financial stability. He holds a Master’s degree in Finance from Lund University (Sweden), and a Bachelor of Accountancy with Finance from the University of Glasgow (U.K.). Ioannis Tzoumas has had the opportunity to experience Japanese firm management firsthand during his time at Keio University and Fukushima University. Ioannis Tzoumas has also acted as a research intern for the EU-Japan Centre for Industrial Cooperation, where he was tasked with conducting research in Financial issues EU firms face in the Japanese market. Ioannis Tzoumas has finally, also had the opportunity to co-author a financial research paper and conduct financial economic research during his time as a trainee at the European Investment Fund.

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