The Japanese tax system applies relatively low marginal tax rates on most economic activities which, in combination … with moderate tax elasticities of the bases, indicate that the overall distortion from the tax system (the excess burden …) is probably modest compared with other OECD countries. Recent sizeable reductions in statutory marginal tax rates in both …

This report includes Phase 1 and Phase 2 reports for Japan, now incorporating Phase 2 ratings. The Global Forum on … Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax … standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD …

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Japan. …

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within … which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which … review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards …