Investor valuations of Japan's adoption of a territorial tax regime : quantifying the direct and competitive effects of international tax reform
Year of publication: |
2018
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Authors: | Bradley, Sebastien ; Dauchy, Estelle ; Hasegawa, Makoto |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 25.2018, 3, p. 581-630
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Subject: | International tax reform | Japanese dividend exemption | Territorial taxation | Multinational tax avoidance | Tax competition | Event study | Japan | Steuerreform | Tax reform | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Corporate taxation | Auslandsinvestition | Foreign investment | Steuerwettbewerb | Doppelbesteuerung | Double taxation | Steuervermeidung | Tax avoidance | Internationales Steuerrecht | International tax law | Dividende | Dividend | Welt | World |
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