The introduction of the exemption system for foreign profits and its effects on international acquisitions : the UK and Japan regaining international tax competitiveness
Katrin Hohler
Year of publication: |
2013
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Authors: | Hohler, Katrin |
Published in: |
Journal of applied accounting research. - Bingley [u.a.] : Emerald, ISSN 0967-5426, ZDB-ID 2473939-X. - Vol. 14.2013, 3, p. 224-247
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Subject: | Taxation | International | Corporate acquisitions | Marginal price | Valuation | Japan | Multinationales Unternehmen | Transnational corporation | Übernahme | Takeover | Auslandsinvestition | Foreign investment | Doppelbesteuerung | Double taxation | Steuerwettbewerb | Tax competition | Unternehmensbesteuerung | Corporate taxation |
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