Japan - 2018: A Key Year for Transfer Pricing Compliance and Enforcement, for Companies and Branches
- K. Gruendel; K. Thomas; M. Brandon
- International Transfer Pricing Journal, 2018 (Volume 25), No 2
- 6 February 2018
This article addresses two categories of recent significant changes to Japanese international tax rules: the implementation of the BEPS Action 13 recommendations and changes to Japan’s rules regarding permanent establishments.