The Current Tax Issues for Japanese Enterprises Doing Business Overseas

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  • 海外進出企業の現在直面する税務上の問題

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<p>The title of this article is “the current tax issues for Japanese enterprises doing business overseas”. The content consists of “1. Foreword”, “2. The global enterprises and their tax issues”, “3. The international transfer pricing issues and the environments surrounding Japanese global enterprises”, “4. How should the Japanese global enterprises cope with the international transfer pricing issues”. </p><p>In this article, the author first reviews the major current tax legislative aspects of Japan and the preferable changes to the current Japanese tax laws, which impact Japanese enterprises doing business overseas. Above all, the author reviews the background and the current issues of the international transfer pricing methodology. And finally the author discusses how the Japanese enterprises should cope with the international transfer pricing issues.</p>

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