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Interim Report of “Study Group on International Taxation in the Digital Economy” Compiled

August 19, 2021

A total of six meetings of the “Study Group on International Taxation in the Digital Economy” have been held since March this year. The outcomes have now been compiled into an interim report.

1. Background to the meetings

With economic digitalization accelerating, in order for Japan to continue to grow sustainably as an investing nation (i.e., one based on investment overseas and the returns on same), it is important to provide an environment conducive to fair competition between Japanese and foreign companies in domestic and overseas markets, and to examine what approaches to equitable international taxation will contribute to strengthening the competitiveness of Japanese companies and boosting the economy. These matters should all be addressed while taking into account international discussions, particularly those involving the OECD.

With these issues having been identified, the “Study Group on International Taxation in the Digital Economy” has been meeting to discuss them progressively.

2. Interim report

METI hereby announces the release of an interim report it has compiled based on the discussions at the “Study Group on International Taxation in the Digital Economy”.

Approaches to International Taxation in the Digital Economy (Interim Report of the “Study Group on International Taxation in the Digital Economy”)

*The report (English version) will be posted later.

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Division in Charge

Investment Facilitation Division, Trade and Economic Cooperation Bureau