On 23 June 2021, the Ministry of Taxation proposed a draft Bill to amend the Tax Control Act and the Tax Assessment Act (Competence for approval of the information form, etc., adjustment of the disclosure deadline for legal entities, accounting in foreign currency for certain foreign hydrocarbon taxpayers, relaxation of the requirement to prepare transfer pricing documentation in certain domestic transactions, adjustment of the penal provision on submission of country-by-country report, taxation of rental income when renting out year-round housing, and approval of small patient associations for rare diseases as charitable associations, etc.).
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Transfer Pricing Brief: August 2021
Transfer Pricing Brief: August 2021
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