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In accordance with OECD's Action Plan on Base Erosion and Profit Shifting (BEPS), we are committed to ensuring proper tax payment in all operating countries including Japan, by aligning tax payments with the location of our economic activity and value creation, in line with the revision of tax...
The present value of the total amount of the minimu m lease fee payment (the minimu m lease fee payment amount borne by the customer) exceeds 90% of the fair market value of the leased asset. and e. It is reasonably possible to predict the collection of the total minimum lease fee ...