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Japan releases 2021 tax reform outline

|Tax Alerts, Legislation & Policy, Na ...|Japan
Japan

Executive summary

On 10 December 2020, Japan’s coalition leading parties released the 2021 tax reform outline (the Outline). A tax reform bill (the Bill) will be prepared based on the Outline. The Bill will be submitted to the Diet1 and is expected to be enacted by the end of March 2021.

This Alert summarizes the key provisions relevant to multinational corporate taxpayers.

Detailed discussion

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