Even though the scale of business in Japan is small, if a group's consolidated total revenue amount is 100 billion yen or more, predetermined notification and reporting are necessary.
AKIA TAX CONSULTANTS has provided accounting, domestic and international taxation and personnel labor services, etc. to small and medium-sized foreign-affiliated corporations up to now, but in
addition to these, we also provide support services for documentation required by National Tax
Agency related to BEPS Project.
Notification for Ultimate Parent Entity, Master File, Local File and Country-by-Country Report (CbCR)
prescribed in the documentation system on transfer pricing taxation in Japan are briefly described as
follows;
- Notification for Ultimate Parent Entity
Notification to inform National Tax Agency in advance of information on the Ultimate Parent Entity of
the group
- Master File
Overview of the groupfs business activities
- Local File
Explanation whether Controlled Transactions are performed at Armfs Length Price (ALP)
- CbCR
List of financial and non-financial information on a tax jurisdiction-by tax jurisdiction basis
For details, please click below.