JAPAN TAX BULLETIN

Navigating the New Horizons of Japan's Controlled Foreign Company Regime

insight featured image
Contents

In the ever-evolving landscape of international taxation, the Controlled Foreign Company (CFC) regime has emerged as a critical tool for jurisdictions seeking to curb tax avoidance through the strategic allocation of profits to subsidiaries in low-tax jurisdictions. This article aims to unpack the complexities of the CFC regime, with a focus on the recent amendments in Japan, providing a comprehensive understanding for businesses and tax professionals navigating these changes.

To read the rest of the article, click on the PDF file

To read the rest of the article, click on the PDF file

Download PDF [281 kb]