J-TaxNotes

租税法の展開を中心に、そのおりおりに思ったことの断片をつづります。著者は大学につとめる研究者。Candid and biased, and hopefully stimulating, comments on recent tax developments in Japan (and other matters).

10 October 2021

IFの声明

 International community strikes a ground-breaking tax deal for the digital age

This document sets out the Statement which has been discussed in the OECD/G20 Inclusive Framework on BEPS. 136 member jurisdictions have agreed to it as of 8 October 2021. It is noted that not all Inclusive Framework members have joined as of today.

 

Access the Statement

  • English
  • Français
財務大臣談話

パンフレット

日経 法人最低税率15%、23年に 引き下げ競争に歯止め
Politico A deal on global tax is just the start of the fight
WSJ Global Tax Reform Isn’t Yet a Done Deal
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YMasui
I teach Tax Law at UTokyo.
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YMasui
Bunkyo, Tokyo, Japan
I teach Tax Law at UTokyo.
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