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Japan Tax Reform Package for 2018

|Proposed Changes|Japan
Japan

On 14 December 2017, Japan's ruling coalition approved a tax reform package for 2018. Some of the main measures include:

  • An expansion of the definition of permanent establishment (PE) to align domestic law with BEPS Action 7 (Preventing the Artificial Avoidance of PE Status) with regard to agent PEs;
  • An expansion of the rules regarding the taxation of capital gains from the transfer of shares …

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