Can Japan Adopt Globe Rules and Simplify its CFC Regime, While Maintaining the Integrity of Both?

Talking Points, 2022, No. 20

Posted: 12 Apr 2024

Date Written: September 28, 2022

Abstract

As it works to implement the OECD’s rules on Pillar Two, the GloBE rules, Japan is considering easing some reporting requirements under its CFC regime. Takato Masuda discusses the advantages and disadvantages of the options now under consideration and suggests a middle ground that just might work.

Full text: https://research.ibfd.org/#/doc?url=/collections/talk/html/talk_2022_20_jp_1.html

Keywords: Pillar 2 (OECD), GloBE (OECD), effective tax rate, IIR (OECD), CFC

JEL Classification: K33, K34

Suggested Citation

Masuda, Takato, Can Japan Adopt Globe Rules and Simplify its CFC Regime, While Maintaining the Integrity of Both? (September 28, 2022). Talking Points, 2022, No. 20, Available at SSRN: https://ssrn.com/abstract=4788065

Takato Masuda (Contact Author)

Nishimura & Asahi

Otemon Tower, 1-1-2 Otemachi
Chiyoda-ku
Tokyo, 100-8124
Japan

HOME PAGE: http://www.nishimura.com/en

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