Territorial tax reform and profit shifting by US and Japanese multinationals
Makoto Hasegawa
| Year of publication: |
2023
|
|---|---|
| Authors: | Hasegawa, Makoto |
| Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 1944-7477, ZDB-ID 2032876-X. - Vol. 76.2023, 4, p. 771-804
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| Subject: | international taxation | multinational corporations | profit shifting | territorial tax system | worldwide tax system | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Japan | Steuerreform | Tax reform | Welt | World | Körperschaftsteuer | Corporate income tax | Steuersystem | Tax system | Auslandsinvestition | Foreign investment |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1086/727012 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014504612