Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals

Detailed bibliographic record

Summary, etc.：: In 2009, Japan began to exempt dividends paid by Japanese-owned foreign subsidiaries to their parent firms from home-country taxation. This tax reform...

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Material Type: 文書・図像類
Title: Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals
Author/Editor: Hasegawa, Makoto
Author Heading: Hasegawa, Makoto
Publication, Distribution, etc.: Institute of Economic Research, Kyoto University
Publication Date: 2019-12
Publication Date (W3CDTF): 2019-12
Periodical title: KIER Discussion Paper
No. or year of volume/issue: 1016
Volume: 1016
Pages: 1-39
Text Language Code: eng
Alias of Author: ハセガワ, マコト
Subject Heading: International taxation
Multinational corporations
Profit shifting
Worldwide tax system
Territorial tax system
NDC: 330
Target Audience: 一般
Format (IMT): application/pdf
Source: DP1016.pdf （fulltext）
http://repository.kulib.kyoto-u.ac.jp/dspace/bitstream/2433/245576/1/DP1016.pdf
Access Restrictions: インターネット公開
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): 京都大学 : 京都大学学術情報リポジトリ