1. Eric Mehta and Piyush Gupta, 2011, Advance pricing agreements, A Monthly Journal on International Taxation, Vol.5, Issue – 4, Oct. 2011, Pp. 307-314.
2. Sanjay Kapadia and Saitej Kuchimanchi, 2012, APA – A game changer for India’s Transfer Pricing landscape?. A Monthly Journal on International Taxation, Vol.7, Issue – 4, Oct. 2011, Pp. 379-383.
3. Sharma, Apoorva and Navlani, Manisha, 2013, Double Taxation Avoidance Agreement and Impact of Advance pricing agreement on Indian Regime: A Comparative study with other nations, October 2013.
4. Manoj Pardasani and Vani Sharma, 2014, Demystifying the Indian Advance pricing agreement program, A monthly journal on International Taxation, Vol. 11, October 2014. Pp.45.
5. Basavaraj C S and Jabiulla , 2013, Advance pricing Agreement in India and Abroad, Paper presented at National Conference on “Changing Landscape of Finance in India”, at Bangalore on 5- 7th December 2013.
6. Eric Mehta and Piyush Gupta, 2011, Advance Pricing Agreements, A Monthly Journal on International Taxation, Vol.5, October 2011, Pp. 310.
7. Advance Pricing Agreement Program Reports- National Tax Agency. Advance Pricing Agreement Annual reports published by Japan Tax Authority from 2005 to 2011. Information accessed from country tax website
[author] => Mr. Jabiulla [googlescholar] => [doi] => [year] => 2016 [month] => August [volume] => 4 [issue] => 8 [file] => eprapub/EW201608-01-001150.pdf [abstract] =>Every civilized country has its own taxation system in one form or another whether by legislation or by autocratic Rules and orders. The birth place of taxation system cannot be ascertained as it is in existence since, say, not less than five thousand years in ancient Europe. An increasing number of multinationals are participating in the booming Japan economy. Accordingly, the cash and complexity of associated enterprises transactions with the Japan affiliates and, consequently, the international tax and transfer pricing issues have increased manifold. Most of multinationals don’t mind paying their fair share of taxes. However, they seek a level of certainty for the costs/implications from these covered transactions. Japan to achieve certainty of tax treatment and to resolve real or potential transfer pricing disputes before they arise, companies may seek an Advance Pricing Agreement,
KEYWORDS: taxation, pricing, Japan economy, Advance pricing agreement
[keywords] => [doj] => [hit] => 1904 [status] => [award_status] => P [orderr] => 9 [journal_id] => 4 [googlesearch_link] => [edit_on] => [is_status] => 1 [journalname] => EPRA International Journal of Economic and Business Review(JEBR) [short_code] => IJES [eissn] => 2347-9671 (O), 2349-0187(P) [pissn] => [home_page_wrapper] => images/products_image/12.JEBR.png ) Error fetching PDF file.