事前取極制度 (“APA”) | KPMG | ID

事前取極制度 (“APA”)

事前取極制度 (“APA”)

財務省規定PMK-240/2014 がOECDのBEP行動計画の一環として相互協議手続(2015年3月の税務情報をご参照) に関して発令され、2015年1月にはAPAの手続きに関し、財務省規定 PMK-7/2015 (2015年4月12日付発効) が発令されました。

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