Japan Updates Q&A Document on Pillar 2 Global Minimum Tax in Relation to QDMTT Safe Harbor
On 13 September 2024, Japan's National Tax Agency published an updated Q&A Document on the country's implementation of the Pillar 2 Global Minimum Tax. The update includes the addition of two new questions regarding the requirements for the Qualifying Domestic Minimum Top-Up Tax (QDMTT) Safe Harbor that was included in the second set of OECD administrative guidance, which Japan adopted as …
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