Who, me? Tax Planning and Japanese Multinational Enterprises, 1887-2019

• 資料種別: 文書・図像類
• タイトル: Who, me? Tax Planning and Japanese Multinational Enterprises, 1887-2019
• 著者・編者: 井澤, 龍
• 著者標目: 井澤, 龍
• 出版事項: 滋賀大学 済学部
• 出版年月日等: 2019-09
• 出版年（W3CDTF）: 2019-09
• 並列タイトル等: Who, me? Tax Planning and Japanese Multinational Enterprises, 1887-2019
• タイトル（掲載誌）: 滋賀大学経済学部Working Paper Series
• 巻号年月日等（掲載誌）: 291
• 掲載巻: 291
• 掲載ページ: 1-21
• 本文の言語コード: eng
• 件名標目: International Taxation; Japanese Multinational Enterprises; Tax History; Nationality of the company
• 対象利用者: 一般
• 一般注記: This study explores a history of Japan’s international tax system and tax planning of Japanese overseas business over one century. Whereas Japan is one of the most powerful capital exporters in the world, the Japanese multinational enterprises (MNEs) have not engaged in, or regarded themselves as not implementing, aggressive tax planning. The hypotheses through the historical analysis that Japanese MNEs regarded themselves as not engaging in aggressive tax planning are as follows: (a) lack of experience; (b) Japanese government’s coordinated tax regime learned from foreign precedents; and (c) preference for nationality. Meanwhile, it should be paid more attention that some leading Japanese MNEs have always endeavoured to avoid the international tax burden.; identifier:滋賀大学経済学部Working Paper Series, No.291, pp.1-21
• 一次資料へのリンクURL: https://shiga-u.repo.nii.ac.jp/?action=repository_action_common_download&item_id=13464&item_no=1&attribute_id=19&file_no=1
• オンライン閲覧公開範囲: 限定公開
• 連携機関・データベース: 国立情報学研究所 : 学術機関リポジトリデータベース（IRDB）（機関リポジトリ）; https://irdb.nii.ac.jp
• 提供元機関・データベース: 滋賀大学 : 滋賀大学学術情報リポジトリ