Book (Practical) Economy Consumption tax tax on Overseas Transactions Understanding of Practice / Tadahiko Ban

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Economy
[Introduction to Contents]
0 As the range of taxpayers who engage in overseas transactions expands, there are increasing cases in which business operators are considering tax treatment of consumption tax for overseas transactions, in addition to income tax and corporation tax.
0 This book takes a comprehensive view of the four major systems (domestic and foreign judgment, import consumption tax, export tax exemption, and provision of services using telecommunications) that constitute the international aspects of consumption tax, and organizes the purpose and purpose of each system, mechanisms and issues, relationships among the systems, and points to note in practice.
0 Chapter 4 reviews the four major systems based on 30 cases, and also includes the contents of the fiscal 2024 tax system revision such as platform taxation and tightening of tax obligations for overseas transactions.
0 This book is recommended for tax accountants and accounting staff of companies that engage in overseas transactions.
0 Transitional measures for invoices, etc. are explained, and the contents of the tax reform for domestic transactions are compared with the consumption tax for overseas transactions.
Chapter 2 Tax Law Provisions for Overseas Sales Tax
I Domestic and Foreign Judgment
II Import Consumption Tax
III Export Tax Exemption
IV Provision of services using telecommunications

A certified tax accountant and a visiting professor at Tokyo Fuji University.
After serving as a professor of the Specialized Education Department and Research Department of the Tax College, District Director of Suginami Tax Office, Director General for International Taxation of Tokyo Regional Taxation Bureau, Director General for International Planning of National Tax Agency, Director General for International Taxation of Tokyo Regional Taxation Bureau, and Director General of Kawasakikita Tax Office, he retired in 2019.
Engaged in the planning, drafting, and implementation of tax investigations on foreign transactions and international taxation for a long time.
In addition to his book "How to Identify Tax Risks in Foreign Transactions" (published by the Tax Study Group Publishing Bureau), he also publishes "Our Accounting Department is weak in foreign transactions" in the weekly Tax Study 2024 2020 〜)。<