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Stay up to date on a variety of topics including Japan market entry, global taxation and accounting, transfer pricing, and much more. Our featured articles are updated regularly and include the latest insights on global business.

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…

House Republicans Draw Lines as Tax Bill Moves to Senate

BNA Snapshot • Senate set to vote after Thanksgiving • Differences, including state tax deduction, yet to be resolved

IRS Auditing Taxpayers Rejected by Offshore Disclosure Program

BNA Snapshot • IRS evaluating 6,000 people • IRS sending some taxpayers “soft letters” with several compliance options

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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