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National Tax Agency - Release of Guidance on the New Tranfer Pricing Documentation Rules

National Tax Agency - Release of Guidance on ...

Under the 2016 tax reform, the Japanese transfer pricing documentation rules were amended in line with the final report of Action 13 - ‘Transfer Pricing Documentation and Country-by-Country Reporting’ of the Organisation for Economic Co-operation and Development (OECD) - Base Erosion and Profit Shifting (BEPS) Project.

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In this connection, the National Tax Agency released guidance including 'Outline of the Revision of the Transfer Pricing Documentation' (an explanatory pamphlet on the amendments written in English) on 30 June 2016.

Contents

  1. Outline of the Revision of the Transfer Pricing Documentation (English)
  2. Outline of the Revision of the Transfer Pricing Documentation (Japanese)
  3. Examples of Local Files (Japanese)

KPMG Japan e-Tax News No.111

e-Tax News

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