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Japan promulgates 2023 tax reform enforcement order to implement IIR to align with OECD BEPS 2.0 Pillar Two

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Japan

  • Japan's 2023 tax reform enforcement order associated with the income inclusion rule (IIR) was promulgated on 16 June 2023.
  • The IIR will apply to fiscal years beginning on or after 1 April 2024.

Executive summary

On 16 June, 2023, the enforcement order associated with the income inclusion rule (IIR) was promulgated as part of Japan's 2023 tax reform.1 The enforcement order provides supplemental detail…

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