Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals
Year of publication: |
2019
|
---|---|
Authors: | Hasegawa, Makoto |
Publisher: |
[2019]: [S.l.] : SSRN |
Subject: | USA | United States | Multinationales Unternehmen | Transnational corporation | Japan | Steuerreform | Tax reform | Gewinnverlagerung | Income shifting | Auslandsinvestition | Foreign investment | Körperschaftsteuer | Corporate income tax |
Extent: | 1 Online-Ressource (40 p) |
---|---|
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 31, 2019 erstellt |
Other identifiers: | 10.2139/ssrn.3498964 [DOI] |
Classification: | H25 - Business Taxes and Subsidies ; H26 - Tax Evasion ; F23 - Multinational Firms; International Business |
Source: | ECONIS - Online Catalogue of the ZBW |
-
Corporate tax reforms and tax-motivated profit shifting
Alexander, Anna, (2016)
-
Global profit shifting of multinational companies : evidence from CbCR micro data
Fuest, Clemens, (2022)
-
Profit shifting of multinational corporations in the European Union: evidence and policy reforms
Janský, Petr, (2021)
- More ...
-
The effect of moving to a territorial tax system on profit repatriations : evidence from Japan
Hasegawa, Makoto, (2013)
-
Balding, Christopher, (2013)
-
Hasegawa, Makoto, (2013)
- More ...