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Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals

Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals
Digital文書・図像類
Hasegawa, MakotoInstitute of Economic Research, Kyoto University2019-12KIER Discussion Paper1016p.1-39
Available onlineOther Libraries in Japan
  • Summary, etc....tries used the worldwide tax system. However, the sensitivity of ...
  • Subject Heading...rofit shifting Worldwide tax system Territorial tax system

The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan

The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan
Digital文書・図像類
HASEGAWA, Makoto, KIYOTA, KozoGRIPS Policy Research Center2015-06-08GRIPS Discussion PapersDP15-09
Other Libraries in Japan
  • Summary, etc.... past, Japan's worldwide tax system taxed foreign source income u...
  • Subject HeadingInternational taxation Worldwide tax system Territorial tax system Profit...

The effect of moving to a territorial tax system on profit repatriation : evidence from Japan

The effect of moving to a territorial tax system on profit repatriation : evidence from Japan
Digital文書・図像類
長谷川, 誠, 清田, 耕造Keio Economic Observatory Sangyo Kenkyujo2015-06KEO discussion paper135
Other Libraries in Japan
  • Subject HeadingInternational taxation,Worldwide tax system,Territorial tax system,Profit...
  • Note (General)... past, Japan's worldwide tax system taxed foreign source income u...

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