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日本: 移転価格と寄附金 ~実務的観点に基づく簡易比較~

(約5分58秒) 日本とその国外関連者(海外子会社)との間の取引等に関して、日本で行われる寄附金課税と移転価格課税の比較をしながら、その違いについて、要点を絞って解説します。留意しておくべき事前準備のポイントも簡潔にまとめています。

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関連ビデオシリーズはこちら

法人税、移転価格、関税、間接税等の税務論点について5分程度のショートビデオでわかりやすく解説します。アメリカ、メキシコ、カナダ、日本の取引上の税務論点を対象にしています。

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Image of Shigenori Iwaki
Shigenori Iwaki
Managing Director, Economic Valuation Services, KPMG US

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