Outline of the 2014 Tax Reform Proposals | KPMG | JP

Outline of the 2014 Tax Reform Proposals

Outline of the 2014 Tax Reform Proposals

The ruling coalition (the Liberal Democratic Party and New Komeito) agreed on the ‘Outline of the 2014 Tax Reform Proposals’ on 12 December 2013.

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This newsletter covers the main points of the proposed changes.

Contents

  1. Corporation Tax
  2. Local Taxes Imposed on Companies
  3. Transfer Pricing
  4. Change of International Taxation Principle
  5. Income Tax
  6. Consumption Tax
  7. Changes to Appeal Process

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