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The introduction of the exemption system for foreign profits and its effects on international acquisitions : the UK and Japan regaining international tax competitiveness

Hohler, Katrin - In: Journal of applied accounting research 14 (2013) 3, pp. 224-247

Persistent link: https://www.econbiz.de/10010227180

Tax impact on corporate income remittances to and from Japan and the United States

Guisinger, Stephen E. - In: Journal of Asia Pacific business 1 (1996) 4, pp. 67-82

Persistent link: https://www.econbiz.de/10001209073

Corporate domicile and average effective tax rates : the cases of Canada, Japan, the United Kingdom, and the United States

Collins, Julie H. - In: International tax and public finance 2 (1995) 1, pp. 55-83

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Symposium on current issues in international corporate taxation

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Investor Valuations of Japan's Adoption of a Territorial Tax Regime : Quantifying the Direct and Competitive Effects of International Tax Reform

Bradley, Sebastien - 2016

This paper examines the impact of Japan's 2009 adoption of a territorial tax regime using event study methods which leverage individual firm characteristics to identify underlying drivers of market reactions. Differences in Japanese firms' foreign and domestic effective tax rates yield an...

Persistent link: https://www.econbiz.de/10013007018