- HOME
- >
- Documentation
Documentation
It is better to prepare the documentation for the following situations; (1) The transaction
volume between foreign related companies is large, (2) The operating margin from foreign
related transactions is higher than domestic transactions, (3) The operating margin is quite
different compared with other same industry companies, (4) The company has intangible assets such
as royalties. Details of foreign related transactions and the calculation methods for arms-length
price are required for the documentation.
volume between foreign related companies is large, (2) The operating margin from foreign
related transactions is higher than domestic transactions, (3) The operating margin is quite
different compared with other same industry companies, (4) The company has intangible assets such
as royalties. Details of foreign related transactions and the calculation methods for arms-length
price are required for the documentation.