Japan's new directive on mutual agreement procedures

Journal
Ohno, M.
Bulletin for International Taxation 2002 (Volume 56), No. 3
PriceUSD 45

The article first summarizes the recent overhaul of directives on international taxation issued by the National Tax Agency. It then considers the Directive on Mutual Agreement Procedures and discusses the types of procedures, the general rules, and the special rules applicable to the types of mutual consultations.