SFG.

SFG.

Australia’s 15% Global Minimum Tax: How Businesses Should Prepare

Introduction: The global tax landscape is undergoing unprecedented change. The OECD’s global minimum tax (Pillar Two) is set to be implemented in Australia, requiring large multinational enterprises to maintain an effective tax rate of at least 15%. This change will not only affect corporate tax liabilities but may also influence global business structures, profit allocation, and tax strategies. Understanding the potential impacts, risks, and practical responses is crucial for businesses to remain compliant while optimizing their global tax planning.

Australia Launches International Net Zero Investment Guide: Green Capital Opportunities

Introduction: As the global green transition accelerates, businesses and investors are seeking strategic opportunities in emerging markets. The Australian Government’s recently released International Net Zero Investment Guide provides a clear framework for international capital, signaling Australia’s strategic positioning in low-carbon industries, sustainable manufacturing, and clean energy. For manufacturers, design firms, and exporters, this guide presents a unique opportunity to join the global net zero supply chain, optimize their operations, and leverage policy incentives to accelerate international growth.

Japan’s 2025 Tax Reform: Implications for Corporations and Cross-Border

Introduction: Starting in 2025, Japan will launch a major tax reform covering the corporate surtax, adoption of the Global Minimum Tax, and updates to profit repatriation rules. These changes will not only affect domestic Japanese companies but also multinational corporations and investors planning to enter Japan, establish subsidiaries, or cooperate with Japanese firms. Without proactive planning, companies may face higher tax burdens, restricted profit distribution, and additional top-up tax requirements across jurisdictions.

Streamlined Approvals: Australia Signals Its Push to Attract Global Capital

Introduction: In an era of accelerating global capital flows and supply chain restructuring, Australia has sent a clear message: the country welcomes credible foreign investors to enter the market more efficiently. On November 1, 2025, the government proposed a low‑risk automatic approval pathway. This initiative aims to enhance investment efficiency and signals a strategic shift in Australia’s approach to competing for global capital. It should be noted that the policy is currently under consultation and has not yet been officially implemented.

Japan’s New Government and Global Capital: Investors Return to Tokyo

Introduction: Japan’s first female Prime Minister, Sanae Takaichi, took office in October 2025 — marking a political and economic turning point. Global investors are once again focusing on Japan as markets surge, the yen weakens, and expectations for reform rise. This article analyzes Japan’s new economic direction, market responses, and emerging business opportunities.

Japan Visa and Departure Tax Reform: Impact on Travel and Lifestyle

Summary: Starting from fiscal year 2026, Japan will raise fees for international traveler visas and departure taxes. This policy is not just a fiscal adjustment but also reflects Japan’s evolving approach to tourism management, urban planning, and lifestyle migration. This article explores the policy background, travel experience, and long-term residency impact, providing practical insights for individuals planning to visit or live in Japan.

Australia’s AI and Data Center Investment Boom: Infrastructure Opportunities in the New Economy

Summary: Since 2025, Australia has entered a transformative phase driven by the rapid rise of artificial intelligence (AI). As demand for generative AI, cloud computing, and big data continues to surge, data centers have become the new frontier for global capital. For investors, this is more than a technological shift — it represents a strategic opportunity to invest in the digital infrastructure underpinning the next economic cycle.

Japan Raises Investment Visa Threshold: New Challenges for Foreign Capital Entry

Summary: Japan’s Ministry of Justice recently announced that starting October 2025, the minimum capital requirement for foreign nationals applying for a Business Manager Visa will be raised from JPY 5 million to JPY 30 million, along with stricter eligibility screening and compliance standards. This shift not only raises the entry barrier for foreign investors establishing companies in Japan, but also signals a strategic policy transition from “expanding quantity” to “enhancing quality” of foreign investment — a move that will have far-reaching implications for Japan’s business landscape.

Japan’s New Kyoto Hotel Tax: Rising Costs and Market Restructuring

Summary: Starting March 1, 2026, Kyoto will implement Japan’s highest-ever tiered accommodation tax, ranging from JPY 200 to 10,000 per guest per night depending on room rates. The policy is expected to nearly double accommodation tax revenue, from approximately JPY 590 million to JPY 1.26 billion. In the short term, lodging costs for visitors—particularly high-end travelers—will rise. However, in the long term, this measure may shift the market toward a greater focus on experiential value and service quality, marking an important turning point for sustainable tourism in Kyoto.

Investment Strategy Insights Amid the ASX Rebound

Summary: As we enter the fourth quarter of 2025, global market sentiment is once again heating up. Driven by record-breaking gains in U.S. equities, capital flows are becoming increasingly active, fueling a broad rebound across Asia-Pacific stock markets. Against this backdrop, the Australian Securities Exchange (ASX) has performed impressively, with investor confidence recovering and short-term market activity rising significantly. Yet beneath this optimism, structural and fundamental divergences remain. Persistent global trade uncertainties, slowing Chinese demand, and adjustments in the resource sector all call for a cautious assessment of the rally’s sustainability.