The Resource Japan pursues foreign multinationals

Japan pursues foreign multinationals

Label
Japan pursues foreign multinationals
Title
Japan pursues foreign multinationals
Creator
Subject
Summary
The paper looks at some recent cases of intercompany transactions between foreign-capitalized companies in Japan and their overseas affiliates. AIU Insurance Company case, Nippon Roche KK case, Coca-Cola (Japan) case, Ciba-Geigy Japan Limited case, Commerzbank case, Goodyear Japan Limited case, Hechst Japan Limited case, Procter & Gamble case. Description of transfer pricing examinations, examination process, tax assessment and appeals, competent authority, penalties and interest, statute of limitations, sale of products, management or service fees, service company arrangements, allocaton of income to a permanent establishment and the pre-confirmation system
Citation source
In: International tax review. - London. - Vol. 8 (1997),
http://library.link/vocab/creatorName
  • Yoost, D.A
  • Miyajima, D
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • case law
  • transfer pricing
Label
Japan pursues foreign multinationals
Instantiates
Publication
Abbreviated title
Int TR
Label
Japan pursues foreign multinationals
Publication
Abbreviated title
Int TR

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