07 April 2016 Japan implements Authorized OECD Approach for determination of transfer pricing for PEs The Authorized Organisation for Economic Co-operation and Development (OECD) Approach (AOA) for the determination of transfer pricing for permanent establishments (PEs) in Japan is now in effect in the Japanese legislation for fiscal years beginning on or after April 1, 2016. All companies with PEs in Japan need to make the transition to the new approach and also consider whether an Advanced Pricing Agreement (APA) is warranted given the increased risks brought about through changes in pricing. Document ID: 2016-0633 |
