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In an increasingly globalized world, the design of international tax systems in terms of the taxation of foreign … corporate income has attracted much attention from policy makers and economists alike. In the past, Japan's worldwide tax system …
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The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in...
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