Japan’s tax reform includes most appropriate method in transfer pricing proposals
January 12, 2011
Sophie Ashley - TPW
The proposed 2011 Japan tax reform includes transfer pricing recommendations designed to mirror the changes made to the OECD guidelines, which were updated last year.
The reform, released on December 16 2010, suggests the removal of the priority between pricing methods and the application of the “most appropriate method” echoing the OCED changes.
Sorry. You must be a subscriber to view this article. Alternatively, why not take a free trial? To subscribe and access this article immediately simply click here or call +44(0)207 779 8380.