This content is from: Japan
Changes to PE allocations in Japan may complicate foreign tax credit
The Japanese Diet recently approved reforms to change the country’s general tax rules applicable to a foreign corporation (FC) with a permanent establishment (PE). The reforms, which highlight the OECD’s growing influence in Japan, are expected to create more controversy over taxable income and complicate foreign tax credit (FTC) positions.
To access our market-driven intelligence please request a trial here.
Read this article – and more – for a one-week period.
REQUEST ACCESSAre you already an ITR subscriber? Log in here