Mitani Sangyo (8285) · RiskDropped
Transfer Pricing Reassessment and Additional Tax Assessed in Transactions with Overseas Subsidiaries
First written in FY2019-Q2. 1 of 3 entries say "Restated". Latest entry: FY2020-Q1.
3entries
2years
0from disclosures
How it moved
Same theme, other companies
Risk of additional taxation arising from international tax and transfer-pricing rulesA theme 32 companies write about · 34 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2018: 3 of 12 companies on the "Worse" side.
1 other company's latest entry also says "Dropped".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 32 companies compared. The sentences above are computed from all 32.Full recordFilings, disclosures and news, newest first
- FY2020-Q1DroppedAnnual reportThe explanation of income taxes and extraordinary gains and losses for the current quarter does not directly mention the transfer pricing adjustment at the overseas subsidiary or the additional taxes.
- FY2019-Q3RestatedAnnual report
「Income taxes for prior periods: ¥285 million. The company recognized additional taxes after its overseas subsidiary received notice of a transfer pricing adjustment under the transfer pricing rules.」
The recognition of ¥285 million in additional taxes associated with a transfer pricing adjustment at an overseas subsidiary continued to be disclosed. - FY2019-Q2First statedAnnual report
「Income taxes for prior periods: ¥295 million. The company recognized additional taxes after its overseas subsidiary received notice of a transfer pricing adjustment under the transfer pricing rules.」
The disclosure first recorded the recognition of additional taxes following receipt of notice of a transfer pricing adjustment under the transfer pricing rules by an overseas subsidiary.