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Pillar Two: A Japanese perspective

Cross-border Tax Talks

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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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