The Resource Documentation: Japan

Documentation: Japan

Label
Documentation: Japan
Title
Documentation: Japan
Creator
Subject
Language
eng
Summary
As a member state of the OECD, Japan's transfer pricing rules are consistent with the OECD transfer pricing guidelines. This article gives an overview of Japan's transfer pricing rules. It looks at (I) the scope, (II) documentation, (III) methodology and 2011 reforms, (IV) audits and assessments, (V) burden of proof, (VI) statute of limitations, (VII) penalties and interest, (VIII) mutual agreement procedures (MAPs), (IX) court cases and (X) advanced pricing agreement (APA)
Citation source
In: Transfer pricing international journal. - London. - Vol. 13 (2012),
http://library.link/vocab/creatorName
Iida, K
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • documentation requirements
  • burden of proof
  • penalties
  • APA
  • MAP
Label
Documentation: Japan
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.3736660 4.9336932
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