Documentation requirements included in Japanese reform proposals
January 07, 2010
The Japanese government released an outline of its proposal for a 2010 tax reform package on December 22 2009, which is expected to be followed by the 2010 amended tax laws within a few months.
While the government’s release is only indicative of its intention, and there are certain areas that need to be clarified, one area that was explicitly addressed concerns transfer pricing documentation requirements.
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