Taxation of Foreign Subsidiaries : Japan's Tax Reform 2009/10

The author, in this article, examines Japan's Tax Reform 2009/10, with special reference to the background to the reform, the relevant legislative amendments regarding the taxation of controlled foreign subsidiaries and the implications of the reform for the future

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Year of publication:	2011
Authors:	Masui, Yoshihiro
Publisher:	[2011]: [S.l.] : SSRN
Subject:	Japan \| Ausländische Tochtergesellschaft \| Foreign subsidiary \| Steuerreform \| Tax reform \| Unternehmensbesteuerung \| Corporate taxation

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Extent:	1 Online-Ressource (7 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Bulletin for International Taxation, Vol. 64, No. 4, pp. 242-248, April 2010 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 1, 2010 erstellt
Classification:	H25 - Business Taxes and Subsidies ; H87 - International Fiscal Issues ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013125372