Japan: Recent statistical trends in MAP and APAs

Tax Controversy & Dispute Resolution ()

On October 10, 2013, the National Tax Agency (NTA) of Japan released its annual report on the mutual agreement procedures (MAP) and the advance pricing arrangement (APA) program in its MAP Program Report (MAP Report) for the administrative year ended June 30, 2013 (AY 2012). This PKN provides a summary of the highlights of this report.