Application of transactional profit methods : Japan

Journal
Hielscher, K.; Kaneko, T.; Katsushima, T.
International Transfer Pricing Journal 2000 (Volume 7), No. 5
PriceUSD 45

Part of "comparative survey: practical application of transactional profit methods". In this contribution the authors review the current status of the treatment of transactional profit methods in Japan, in terms of both the rules and the practical application thereof by the National Taxation Administration and the Regional Tax Bureaus.