Pillar Two: A Japanese perspective
Doug McHoney (PwC's US International Tax Services Global Leader) is joined by Shin Yamaguchi at PwC\u2019s 2023 International Tax Conference. Shin is a Tokyo-based International Tax Partner, where he leads PwC Japan\u2019s Inbound Tax Practice. Doug and Shin discuss Japan\u2019s 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 re...