How Japan's Implementation May Change The Pillar 2 Debate

By Takato Masuda ( December 20, 2022, 6:40 PM EST) -- On Dec. 16, Japan's ruling coalition released an outline of its 2023 tax reform package,[1] which includes domestic implementation of the income inclusion rule, or IIR, the principal rules of the Organization for Economic Cooperation and Development's 15% global minimum tax proposal — so-called Pillar Two....

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