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Pillar Two: A Japanese perspective
Cross-border Tax Talks
The Importance of Operational Readyness in Tax Reform
It was widely expected that the IR would be introduced as part of the 2023 tax reform. And Japanese taxpayers have raised this issue with the OECD with no guidance at the moment, but again, there will be certain taxpayers in certain situations that happen to have a loss in 2024, etc. So it may not warrant a wholesale address from a legal perspective. But we are speaking with certain taxpayers that are in those types of situations.
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