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NTA – Release of Guidance on MAPs

NTA – Release of Guidance on MAPs

The Japanese National Tax Agency has released Guidance for Taxpayers on the Mutual Agreement Procedure (Q&A) on their website.

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This guidance has been prepared based on the recommendation 2.1 indicated in the final report on Action 14 (Making Dispute Resolution Mechanisms More Effective) of the Base Erosion and Profit Shifting (BEPS) project, as supplemental information to the Commissioner’s Directive on the Mutual Agreement Procedure (Administrative Guidelines).

KPMG Japan e-Tax News No.142

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© 2020 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. © 2020 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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