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Published in Tax Notes International, March 13, 2023, p. 1497.

In brief

Japan’s 2023 tax reform package announced in December 2022 and submitted to the Diet in February 2023 includes various measures aimed at strengthening the Japanese start-up ecosystem and reorganizing the research and development taxation system. In an article published in Tax Notes International, Luke Tanner provides an overview of the recent tax developments in Japan, including the tax reform package and other legislation, the OECD’s two-pillar proposal, changes to consumption tax, and the transfer pricing regime.

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Luke Tanner is a member of the Tax & Transfer Pricing group at Baker McKenzie's Tokyo office. Prior to joining the firm, he worked at a Big Four accounting firm in Japan and Australia, where he provided tax and transfer pricing services to multinational clients.

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