image showing 'OECDpillars.com logo'
Pricing
Trending Now

GloBE Country Guide: Sweden

GloBE Country Guide: Switzerland

UK Confirms 2024 Global Minimum Tax & QDMTT in 2023 Spring Budget

GloBE Country Guide: The United Kingdom

Japan Submits Draft Pillar Two Law to Parliament

On February 3 and 6, 2023, the Ministry of Finance published the “Bill for Partial Revision of the Income Tax Act” This includes the proposed implementation of the Pillar Two GloBE rules from April 2024. The bill is subject to parliamentary approval. 
 
The following materials were released:
 
The Bill includes a new Chapter 2 in the Corporate Tax Act to provide for the global minimum tax. This includes:
 
Section 1 General Provisions (Article 82-Article 82-3)
Section 2 Tax Base (Article 82-4)
Section 3 Tax Amount Calculation (Article 82-5) 
Section 4 Declaration and Payment, etc. (Article 82-6-Article 82-10)
Not a Subscriber?

If you haven’t got a subscription you can join up below. 

Get Started
Already a Subscriber?

If you haven’t got a subscription you can join up below. 

Lee Hadnum

Lee Hadnum

Lee is a qualified Chartered Accountant and Chartered Tax Adviser. A former Senior Tax Analyst at Bloomberg Tax, Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience. Lee's books have been recommended by The Times, The Guardian and The Telegraph.

This website is not affiliated with or related to the OECD. We provide independent insights and analysis on the OECD Two-Pillar Solution

image showing 'OECDpillars.com logo'
s2Member®

© 2023 OECDPillars 

All Rights Reserved