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May 13, 2024International VAT Monitor

Japan Introduced Full VAT Liability Regime to Digital Platforms

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Abstract

In this article, the author discusses a new Japanese tax reform named the “Platform Taxation” regime, which is, in effect, the long-awaited Japanese adoption of the full VAT/GST liability regime that is recommended in the OECD’s 2019 report.

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Cite This Study

T. Masuda (2024) studied this question.

synapsesocial.com/papers/68e6a61fb6db643587629242 https://doi.org/10.59403/1a5eezn

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Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

1Digital Taxation and the Platform Economy Policy Design Lessons from the EU VAT in the Digital Age (ViDA) Initiative for Non‑EU JurisdictionsOriginal Research · 2025
2Value Added Tax: A Suitable Alternative for Taxing The Digital Economy? (Indonesian Context)2024
3Withholding Tax Obligations and Liabilities Imposed on Digital Platforms to Ensure the Effective Taxation of Their Sellers2024 · 2 citations
4Collector or Reporter? Korea’s VAT for Platforms and Offshore Electronic Service SuppliersOriginal Research · 2026
5The Study on Future Directions of Tax Treaty Policies on Cross-border Corporate Reorganizations in Japan : Focusing on Reorganization Clauses in Bilateral Tax TreatiesOriginal Research · 2025

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