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Multinational enterprise groups that operate in Japan must comply with Japan’s global minimum tax (“Pillar Two”) rules from fiscal years beginning on or after 1 April 2024. This newsletter outlines the Pillar Two compliance requirements.
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This newsletter will provide a summary of the major components of the 2025 Tax Reform Proposals.
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This newsletter provides a summary of the Japanese consumption tax (‘JCT’) platform taxation rules provided under the amendments to the Act.
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In this newsletter, we will explain the points where inbound companies are likely to be misled with respect to Japanese transfer pricing taxation rules.
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This newsletter outlines the major items contained in the 2024 Proposals.
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This newsletter provides an overview of the major revisions in the consumption tax rules contained in the Proposals, which would be relevant to both foreign digital service providers and platform operators.
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Under the Corporate Tax Law, the United Arab Emirates (‘UAE’) enacted a federal corporate income tax effective for fiscal years starting on or after 1 June 2023.
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Japan’s Ruling Party released the 2023 tax reform proposals (the ‘Proposal’), on December 16, 2022; it includes proposed revisions to the Electronic Book and Document Storage Act (the ‘e-Storage Act’).
