
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
Polish-Japanese Investment Forum
Yoshihisa Watanabe
Hilton Osaka
ADVANCE Corporate Law Seminar
Tadashi Yamamoto, Nobuhiro Anzai, Kenta Isshiki, Rashmi Grover, Shejal Verma
Nagashima Ohno & Tsunematsu Tokyo Office
ADVANCE Corporate Law Seminar
Oki Osawa, Hayata Matsunaga, Koki Shigenoi (KPMG Consulting Co., Ltd.)
Online (On-Demand)