The Japanese preconfirmation system has been around for 12 years – longer than even the US system. Akio Miyamoto, Dean Yoost and Greg Noble of PricewaterhouseCoopers in Tokyo discuss the system and the increasing popularity of bilateral APAs
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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.