The Resource Inter-group services : Japan

Inter-group services : Japan

Label
Inter-group services : Japan
Title
Inter-group services : Japan
Creator
Subject
Language
eng
Summary
Based on hearings and discussions on intra-group services with multinational enterprises and the OECD Guidelines, the Japanese National Tax Agency (NTA) issued the Special Measures Law Directive in 2000 and the Commissioner's Directive on the Operation of Transfer Pricing in 2001, both including consideration of services. This article discusses the articles in the two laws dealing with services, the NTA's approach to examinations, and mark-ups generally applied
Citation source
In: Transfer pricing international journal. - London. - Vol. 11 (2010),
http://library.link/vocab/creatorName
Iwamoto, Y
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intra-group services
Label
Inter-group services : Japan
Publication

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