The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest : Evidence from Japan
Year of publication: |
[2023]
|
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Authors: | Hasegawa, Makoto ; Kakebayashi, Michi |
Publisher: |
[S.l.] : SSRN |
Subject: | Japan | Dividende | Dividend | Multinationales Unternehmen | Transnational corporation | Kapitalertragsteuer | Capital income tax | Steuervergünstigung | Tax incentive |
Extent: | 1 Online-Ressource (40 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments May 21, 2023 erstellt |
Other identifiers: | 10.2139/ssrn.4454667 [DOI] |
Classification: | H25 - Business Taxes and Subsidies ; H26 - Tax Evasion ; G35 - Payout Policy ; F23 - Multinational Firms; International Business |
Source: | ECONIS - Online Catalogue of the ZBW |
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