2008 APA Program Report
- Karl Gruendel
- International Transfer Pricing Journal, 2009 (Volume 16), No 5
- 1 September 2009
The Japanese tax authorities issue annual reports on the status of their advance pricing arrangement program. This article considers the 2008 report, identifies trends in the APA program that are apparent from the report and examines other changes made to the APA program in the last two years. In addition, the author provides a brief overview of the APA program.