|
Transfer Pricing
Resources for Japan Government Links
National
Tax Agency (NTA) Japan
Links to an APA Program Report and the Commissioner's Directive on Normal
Agreement Procedures
NTA Commissioner
Directives
Directive on Mutual Agreement Procedures
Directive on Transfer Pricing Operations
Case Studies Related to
Transfer Pricing
Other Resources
2009 APA Program Report
(in Japanese)
Japan's National Tax Administration accepted a record breaking 149
applications for bilateral APAs in the 2009 tax year. The previous record
was set the year before, with 130 applications accepted.
November 24, 2010
2008 Tax Report
Page 33 of the report discusses transfer pricing
and how the NTA is striving to realize proper international taxation through
the accurate implementation of its transfer pricing system. Included
is discussion on the APA program and a case study.
August 2008
Convention Between Australia and Japan for the Avoidance of Double Taxation
and the Prevention of Fiscal Evasion with Respect to Taxes on Income
Signed January 31, 2008
Convention Between Japan and the Islamic Republic of Pakistan for the
Avoidance of Double Taxation and the Prevention of Fiscal Evasion with
Respect to Taxes on Income
Signed January 23, 2008
2007 APA Program Report
October 2007
UK/Japan Double Taxation Convention
Signed February 2, 2006, Entered into force October 12, 2006
|
