2min chapter

Cross-border Tax Talks cover image

Pillar Two: A Japanese perspective

Cross-border Tax Talks

CHAPTER

How to Implement the 2023 Tax Reform in Japan

The annual tax reform is the proposal comes out in December and then the draft legislation comes out in February. A liberal democratic party ultimately comes out with the outline proposal in December. The pillar two legislation specifically IIR is in line with a global rule. So there's not as much discussion if you will between taxpayers and the government in that regard.

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