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Japanese CFC Regime - 2017 Tax Reform -
Japanese CFC Regime - 2017 Tax Reform -
Under the 2017 tax reform, the Japanese CFC regime has been extensively amended.
We have set out in this newsletter a brief summary of the amendments to the Japanese CFC regime.
Contents
- Overview of the Amendments
- Definition and Classification of CFCs
- Full-Inclusion Rules
- Passive Income Inclusion Rules (Non-Financial CFCs)
- Passive Income Inclusion Rules (Financial CFCs)
- Taxpayer & Taxable Full-Inclusion Income/Taxable Partial-Inclusion Income
- Other Amendments
- Points To Be Considered
Japanese text
Japan TAX Newsletter
© 2020 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. © 2020 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
