
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
LEXOLOGY MASTERCLASS
Ryo Okubo
Online
Yoshihiro Takatori
TMI Associates Tokyo Office
Pharmaceutical and Healthcare Seminar
Kensuke Suzuki, Masanori Tosu, Tomoharu Hagiwara
Nagashima Ohno & Tsunematsu Tokyo Office