33 min listen
Pillar Two: A Japanese perspective
ratings:
Length:
38 minutes
Released:
Apr 5, 2023
Format:
Podcast episode
Description
Doug McHoney (PwC's US International Tax Services Global Leader) is joined by Shin Yamaguchi at PwC’s 2023 International Tax Conference. Shin is a Tokyo-based International Tax Partner, where he leads PwC Japan’s Inbound Tax Practice. Doug and Shin discuss Japan’s latest tax developments, focusing on the Pillar Two rules (of course!), specifically, UTPR, IIR, Safe Harbours, QDMTT, the GloBE Information Return and effective dates. They also discuss the Japanese legislative process.Since the recording of this podcast Japan has enacted their 2023 Tax Reform Bill which includes the Pillar Two Income Inclusion Rule which applies on or after April 1, 2024.
Released:
Apr 5, 2023
Format:
Podcast episode
Titles in the series (100)
Widgets on hold: Shedding light on sovereign wealth and pension funds by Cross-border Tax Talks