International Taxation in Japan: Revised Transfer Pricing Guidelines by the National Tax Agency

Oka, N.

International Taxation in Japan: Revised Transfer Pricing Guidelines by the National Tax Agency

Journal

Author

Oka, N.

Country

Japan

Published Date

21 March 2014

Issue

International Transfer Pricing Journal 2014 (Volume 21), No. 2

DOI

https://doi.org/10.59403/br3s4w

Document

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The author discusses key features of transfer pricing taxation in Japan and the main changes that have been made to it since its introduction in 1986.

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International Taxation in Japan: Revised Transfer Pricing Guidelines by the National Tax Agency