Pillar Two: A Japanese perspective
Cross-border Tax Talks
The OECD's Safe Harbor Guidance on Tax Reform
The draft legislation came out a day after the administrative guidance was issued. To the extent it's substantive, we would have to wait until next December. So we are kind of working together with the OECD and incorporating as much as we can in 2023 tax reform. Anything additional should be expected to come out in the 2024 tax reform.
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