LEXICON
No.112 May 11, 2012

Transfer pricing taxation system
移転価格税制
Transfer price
移転価格
Arms’ length price
独立企業間価格
Advanced pricing arrangement or agreement (APA)
事前確認制度
National tax tribunal
国税不服審判所

This system is designed to prevent companies doing business on a global scale from transferring taxable income (課税所得) to other countries. In the case of intercompany transactions (企業内取引) such as sales of a product from the parent company to its...

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