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Japan Tax Profile - KPMG
home.kpmgJapanese tax laws include a general anti-avoidance rule for closely held companies (i.e. a company where more than 50% of its shares are held by three shareholders and related persons). The rule grants the Japanese tax authorities the right to deny a transaction if they consider that the transaction entered into by
Vietnam Tax & Legal Handbook
assets.kpmgThere is no general anti-avoidance rule in Vietnam, but a substance over form rule has been introduced with effect from 1 July 2020. The tax authorities have broad powers to undertake tax audits of any taxpayer, withholding or customs agent. There is a ten-year statute of limitations for tax audits in Vietnam. Vietnam is not an OECD member and is