International Taxation
1. Transfer Pricing
- Outline of the Revision of the Transfer Pricing DocumentationiPDF/690KBj
- 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/359KB)
Application for the Mutual Agreement Procedure (PDF/238KB)
Instructions for Completing "Application for the Mutual Agreement Procedure" (PDF/145KB) - Guidance for Taxpayers on the Mutual Agreement Procedure (QA) (PDF/434KB)
- Japan’s Tax Conventions Including MAP Provisions (as of June 30, 2021) (PDF/339KB)
- Implementing arrangements regarding arbitration procedure
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