04 August 2021

移転価格Country Profilesがアップデート

 8月3日付のこのページ。リンクをコピペしておく。日本のcountry profileは、金融取引とAOAのところが新しい。

COUNTRY PROFILES

Last updated: 3 August 2021

These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures. The information contained in these profiles is intended to clearly reflect the current state of countries' legislation and to indicate to what extent their rules follow the OECD Transfer Pricing Guidelines.

 


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