image showing 'OECDpillars.com logo'

Japans Pillar 2 Proposals in its 2023 Tax Reform Outline

On December 16, 2022, the ruling coalition issued the draft tax reform outline for 2023. This indicates that draft legislation to incorporate an income inclusion rule based on the OECD Model Rules will be put forward in 2023.
 

Sign into your account to access this analysis

Not a Subscriber?

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

Already a Subscriber?