Shigeki Minami Shigeki Minami
Partner
Tokyo
ADVANCE Corporate Law Seminar
・Overview of International Tax System Reform
・Outline of the Second Pillar
・Step 1-Determining Applicable Entities and Identifying Constituent Entities (CEs)
・Step 2-Denominator (Group Net Income by Jurisdiction)
・Step 3-Numerator (Adjusted Covered Taxes)
・Step 4-Effective Tax Rate (ETR) and Top-Up Tax Amount
・Step 5-Attribution of International Minimum Taxes “by Jurisdiction”
・Transitional Safe Harbor Period
ADVANCE Corporate Law Seminar
Mami Ikebukuro, Kenji Utsumi, Makoto Saito, Yoshinobu Koyama, Shinichiro Horaguchi, Masato Kumeuchi, Eiji Miyagi, Yoshihisa Watanabe, Shiro Kato, Takahiro Kitagawa
Nagashima Ohno & Tsunematsu Tokyo Office
International Arbitration & Corporate Crime Forum
Yoshihiro Takatori
Mori Hamada & Matsumoto Tokyo Office
Legal Seminar
Kiyoshi Honda, Shigeki Minami, Keiji Tonomura, Masaki Mizukoshi, John Lane, Takeshi Hayakawa, Yuki Matsumiya
Nagashima Ohno & Tsunematsu Tokyo Office