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2025 Japan Tax Reform Proposals: Striking a balance
Putting more cash into the hands of consumers to help cope with inflation and generating more tax revenue to support the strengthening of Japan’s self-defence capabilities are two significant components of the 2025 tax reform proposals. Measures to address these objectives will impact on both corporate and individual taxpayers. Also, with Japan’s Income Inclusion Rule already in effect, Japan continues to align its tax laws with the OECD’s Global Minimum Tax regime (i.e. Pillar 2) by proposing to implement the undertaxed profit rule (“UTPR”) and qualified domestic minimum top-up tax (“QDMTT”) provisions.
In this Dbriefs session we discussed new special defence surtax and impact to Japan’s effective corporate income tax rate, Status of Pillar 1 and 2, including the introduction of UTPR and QDMTT, and what’s next for platform taxation in Japan.
(Live Presentation was aired on 6 March 2025)
Click the icon below to watch.
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By Deloitte Dbriefs Asia PacificPutting more cash into the hands of consumers to help cope with inflation and generating more tax revenue to support the strengthening of Japan’s self-defence capabilities are two significant components of the 2025 tax reform proposals. Measures to address these objectives will impact on both corporate and individual taxpayers. Also, with Japan’s Income Inclusion Rule already in effect, Japan continues to align its tax laws with the OECD’s Global Minimum Tax regime (i.e. Pillar 2) by proposing to implement the undertaxed profit rule (“UTPR”) and qualified domestic minimum top-up tax (“QDMTT”) provisions.
In this Dbriefs session we discussed new special defence surtax and impact to Japan’s effective corporate income tax rate, Status of Pillar 1 and 2, including the introduction of UTPR and QDMTT, and what’s next for platform taxation in Japan.
(Live Presentation was aired on 6 March 2025)
Click the icon below to watch.