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Japan's National Tax Agency releases guidance on requesting Mutual Agreement Procedure assistance


The Japanese National Tax Agency (NTA) has released guidance for taxpayers on the mutual agreement procedure (MAP), in line with the recommendations of the OECD's Base erosion and profit shifting (BEPS) Action 14 Final Report.

The guidance is intended to supplement the Commissioner's Directive on the Mutual Agreement Procedures, which contains the official administrative guidelines for requesting MAP assistance. This briefing examines its contents.