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2min chapter
Pillar Two: A Japanese perspective
Cross-border Tax Talks
The Income Inclusion Rule and the Under Tax Payment Rules
We expect that over 800 Japanese multinationals will be in scope. And each of them has hundreds of subsidiaries all over the world. So it is quite a number of entities that are in scope. Subject to the safe harbor. All right. Yeah. There was 60 pages of legislation. What broadly was in, what broadly was out, what are we going to see potentially from enforcement orders that you had mentioned earlier? Sure. Well, I'm going to challenge that here in a few. But I wanted to set the stage. The focus is around chapters one and two, scope and also charging provisions.
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