Pre-confirmation system

Journal
Miyazaki, Y.
International Transfer Pricing Journal 1999 (Volume 6), No. 1
Price USD 45

In depth explanation of the Japanase pre-confirmation system (PCS). This is an advance ruling system introduced in 1987 for transfer pricing matters. Contains a description of the history of the PCS, its coverage, the legal nature and aspects of the practical applicatin and procedures.