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Impact of Tax Reform Legislation – Tax Cuts and Jobs Act

President Donald Trump signed into tax reform legislation, known as Tax Cuts and Jobs Act on December 22, 2017. The legislation amended various topics in corporate, individual and international tax laws. We have selected a few topics from the Act and introduced them briefly in this article. Please contact us should you need more explanation. Majority of the new regulations are applicable to tax years that begin on or after January 1, 2018.

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移転価格税制とは

「移転価格」は、親・子会社などの資本関係のある法人間で行われる取引価格のことを言います。移転価格を操作することで、他国へ所得を移転することができるため、これを防ぐ目的で日本ではもちろんのこと、世界中ほとんどの国と地域にそれぞれの移転価格税制が存在します。なお、ここで重要なのは、所得を移転する意図があったかどうかに関係なく移転価格税制は適用されるという点です。

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