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Deloitte 2018 Intangibles Guide

Moving away from traditional methods: lessons from recent Japanese TP cases

The Tokyo District Court recently issued two judgments regarding transfer pricing (TP) cases, both in relation to the treatment of intangibles. These decisions provide insights into how the Japanese tax authorities will evaluate intangibles when dealing with TP issues in audits going forward, explain Yutaka Kitamura and Jun Sawada of Deloitte.

Please refer to our Deloitte 2018 Intangibles Guide.

Annual Review Global Tax 2018

Japanese companies tend to take a conservative tax position, which is a good thing. However, if may be beneficial to start considering more effective tax planning.

Please refer to our Annual Review Global Tax 2018 for further information.

* This Article is based on the relevant Japanese or specific country’s tax law and other authorities in effect on the date of this Article. This Article would not be guaranteed updating if there are any changes in Japanese tax law, any other law, or interpretations by the courts or tax authorities thereof after the date of this Article.

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