Japan NTA Publishes Transfer Pricing Guidebook for Taxpayers
Japan's National Tax Agency (NTA) has published the NTA Transfer Pricing Guidebook for Taxpayers, which is in relation to the country's new transfer pricing documentation requirements introduced as part of the 2016 tax reform ({News-2016-07-06/A/5-previous coverage}). The 2016 reform introduced CbC report and Master file requirements from 1 April 2016 and new contemporaneous documentation and L…
Continue Reading