Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Japan 2013 Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings

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 transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. T...