
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
8th IBA Asia Pacific Regional Forum Biennial Conference
Kaori Sugimoto (Panelist)
Mandarin Oriental Hong Kong, Hong Kong SAR
Technology & Innovation Seminar
Keiji Tonomura, Atsushi Yamaguchi, Akira Komatsu
Online (On-Demand)
ADVANCE Corporate Law Seminar
Ryosaku Kondo
Online (Live & On-Demand)