The Resource Documentation: Japan
Documentation: Japan
Resource Information
The item Documentation: Japan represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Documentation: Japan represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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)
- Language
- eng
- Label
- Documentation: Japan
- Title
- Documentation: Japan
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Documentation-Japan/GQUOpwZgpI0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Documentation-Japan/GQUOpwZgpI0/">Documentation: Japan</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Documentation-Japan/GQUOpwZgpI0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Documentation-Japan/GQUOpwZgpI0/">Documentation: Japan</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
