Beyer, V.L. 1994 tax reforms. Aoki, T. Japanese tax treaties with Mexico and South Africa. The Japanese Tax System. A review of the Japanese rules regarding withholding tax on interest. Recent developments in Japanese tax treatment of loan participations and other obligations to nonresidents.
Japan enacts new earnings-stripping legislation.
Japan Overseas Enterprise Association announces survey on U.S. transfer pricing examinations of Japanese affiliates. Japan 's NTA announces more flexible implementation of transfer pricing ruling procedures. NTA's Yamakawa comments on Japan's transfer pricing rulings. U.S. and Japanese views. Some current Japanese transfer pricing issues for foreign-affiliated companies.