Japan: Q&A guidance on mutual agreement procedure (MAP) - KPMG Global
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Japan: Tax agency’s Q&A guidance on mutual agreement procedure (MAP)

Japan: Q&A guidance on mutual agreement procedure (MAP)

The Japanese tax agency released guidance for taxpayers on the mutual agreement procedure (MAP) in the form of “questions and answers” (Q&A) on the tax agency’s website.


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This guidance generally is based on recommendations included in the final report on Action 14 (Making dispute resolution mechanisms more effective) of the OECD’s base erosion and profit shifting (BEPS) project, and is supplemental information to the tax commissioner’s directive on the MAP administrative guidelines.


Read a September 2017 report [PDF 113 KB] prepared by the KPMG member firm in Japan

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