Explanation of AG related to the J-IIR

On 26 April, the NTA released the explanation of the Administrative Guidance, which was issued in 2023 corresponding to the enactment of the J-IIR.

On 26 April, the NTA released the explanation of the Administrative Guidance of the J-IIR.

We have set out in this e-Tax News the information about the explanation of the Administrative Guidance related to the Japanese Income Inclusion Rule ('J-IIR').

KPMG Japan e-Tax News No.305

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