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International Taxation

1. Transfer Pricing

  • Outline of the Revision of the Transfer Pricing DocumentationiPDF/690KBj
  • Commissioner’s Directive on the Operation of Transfer Pricing (Administrative Guidelines) (PDF/122KB)
    Supplement: Reference Case Studies on Application of Transfer Pricing Taxation(PDF/560KB)

2. Mutual Agreement Procedures

  • Commissioner’s Directive on the Mutual Agreement Procedure (Administrative Guidelines) (PDF/614KB)
     Application for the Mutual Agreement Procedure (PDF/233KB)
     Instructions for Completing "Application for the Mutual Agreement Procedure" (PDF/237KB)
  • Guidance for Taxpayers on the Mutual Agreement Procedure (Q•A) (PDF/426KB)
  • Japan’s Tax Conventions Including MAP Provisions (as of Jan 1, 2018) (PDF/120KB)
  • Implementing arrangements regarding arbitration procedure

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