
Pillar Two: A Japanese perspective
Cross-border Tax Talks
The Japan CFC Regime and the Pillar to It
Japan CFC regime, it takes an entity-based approach. We look at ETR, effective tax rates and also economic activities. And for example, if your ETR is less than 20% and you lack economic activity, then the pickup is the full income entity-based. In other instances, it might be passive income. So depending on which bucket you end up in, you could be at full or passive.
00:00
Transcript
Play full episode
Remember Everything You Learn from Podcasts
Save insights instantly, chat with episodes, and build lasting knowledge - all powered by AI.