Pillar Two: A Japanese perspective
Cross-border Tax Talks
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The April 1st Deadline for Japan's IIR
Japan IIR will apply for fiscal years on or beginning April 1st, 2024. This is designed to align with the fiscal years of the vast majority of Japanese multinationals. At the same time, we do have a handful of calendar year taxpayers to which Japan IIR will only apply in 2025. And so they'll get a eight month reprieve on the IIR because they have the calendar year.
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