Consumption Tax in Japan

Hi Gurus,

I have to configure Japanese consumption tax for accounts receivables in SAP and it's pretty straightforward, the rules are-

Goods or services provided to a domestic client in Japan is subject to 5% consumption tax on invoice

Goods or services provided to a international client outside of Japan is exempt of consumption tax on invoice

Now both the above rules are pretty straightforward and can be configured easily, however there is an exception to these rules-

Consider that our client (in Japan) is providing goods or services to IBM US then as per the second rule the invoice should not have any taxes, however if IBM US has a subsidiary in Japan then this invoice to IBM US should be treated as domestic client and is subject to 5% consumption tax.

How do we configure above scenarios, any pointers on this are helpful.

regards

Anmol