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Japanese corporate tax policy and direct investment abroad

Iwamoto, Yasushi - 1990

Persistent link: https://www.econbiz.de/10000799441

Chennells, Lucy; Griffith, Rachel - 1997

This report looks at how corporate income taxes have changed over the past two decades, what incentives they provide for domestic and international investment, and whether changes in the international economy have helped shape these reforms.

Persistent link: https://www.econbiz.de/10009570818

The interactions of corporate tax between the EC, Japan and the United States

Devereux, Michael B. - In: Bulletin for international fiscal documentation : … 46 (1992) 8, pp. 367-383

Persistent link: https://www.econbiz.de/10001130332

Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals

Hasegawa, Makoto - 2019

In 2009, Japan began to exempt dividends paid by Japanese-owned foreign subsidiaries to their parent firms from home …-country taxation. This tax reform switched Japan's corporate tax system to a territorial tax system that exempts foreign income from …

Persistent link: https://www.econbiz.de/10012858184