The effect of moving to a territorial tax system on profit repatriation : evidence from Japan
Makoto Hasegawa, Kozo Kiyota
| Year of publication: |
June 2015
|
|---|---|
| Authors: | Hasegawa, Makoto ; Kiyota, Kōzō |
| Publisher: |
Tokyo, Japan : National Graduate Institute for Policy Studies |
| Subject: | International taxation | Worldwide tax system | Territorial tax system | Profit repatriation | Dividend exemption | Multinationales Unternehmen | Transnational corporation | Steuersystem | Tax system | Welt | World | Einkommensteuer | Income tax | Internationale Unternehmensbesteuerung | International corporate taxation | Rückzahlung | Repayment | Japan |
freely available
| Extent: | 1 Online-Ressource (circa 37 Seiten |
|---|---|
| Series: | GRIPS discussion papers. - Tokyo, ZDB-ID 2543335-0. - Vol. 15, 09 |
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012195720