Thursday, 11 February 2016

Japan’s proposed adoption of BEPS Action 13 includes new prescriptive transfer pricing documentation rules

The Japanese Cabinet approved the 2016 tax reform proposal, which includes new transfer pricing documentation rules. The new documentation rules follow the three-tier documentation approach contained in the Organization for Economic Cooperation and Development’s “Transfer Pricing Documentation and Country-by-Country Reporting Final Report.”
Source & more info: Deloitte