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

Material type: 文書・図像類

Author: 井澤, 龍

Publisher: 滋賀大学済学部

Publication date: 2019-09

Material Format: Digital

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Note (General)：: This study explores a history of Japan’s international tax system and tax planning of Japanese overseas business over one century. Whereas Japan is on...

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Material Type: 文書・図像類
Title: Who, me? Tax Planning and Japanese Multinational Enterprises, 1887-2019
Author/Editor: 井澤, 龍
Author Heading: 井澤, 龍
Publication, Distribution, etc.: 滋賀大学済学部
Publication Date: 2019-09
Publication Date (W3CDTF): 2019-09
Alternative Title: Who, me? Tax Planning and Japanese Multinational Enterprises, 1887-2019
Periodical title: 滋賀大学経済学部Working Paper Series
No. or year of volume/issue: 291
Volume: 291
Pages: 1-21
Text Language Code: eng
Subject Heading: International Taxation
Japanese Multinational Enterprises
Tax History
Nationality of the company
Target Audience: 一般
Note (General): 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
Access Restrictions: 限定公開
Data Provider (Database): 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
Original Data Provider (Database): 滋賀大学 : 滋賀大学学術情報リポジトリ