A Japan-United States comparison of recent corporate tax reform debates and taxing multinationals
Year of publication: |
2016
|
---|---|
Authors: | Morotomi, Tōru |
Published in: |
The Kyoto economic review. - Kyoto : [Verlag nicht ermittelbar], ISSN 1349-6786, ZDB-ID 2179174-0. - Vol. 85.2016, 1/2, p. 135-173
|
Subject: | Corporate Tax Reform | Japan-U.S. Comparison | Worldwide Taxation | Territorial Taxation | Dividend Exemption system | Repatriation | CFC rule | USA | United States | Steuerreform | Tax reform | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Corporate taxation | EU-Staaten | EU countries | Vergleich | Comparison | Dividende | Dividend | Körperschaftsteuer | Corporate income tax |
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