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
Yoshihiro Takatori
TMI Associates Tokyo Office
ADVANCE Corporate Law Seminar
Makoto Ohnuma, Mayuko Tsujimoto, Haseru Roku
Online (Live & On-Demand)
NO&T – MNTSQ Joint Seminar
Soichiro Fujiwara, Ryuhei Itaya (MNTSQ CEO), Hiroki Uchida (Mitsubishi UFJ Trust and Banking Corporation, Executive Officer, General Manager of Legal Division, Attorney at Law (New York))
Online (On-Demand)