The effect of moving to a territorial tax system on profit repatriation : evidence from Japan
Makoto Hasegawa, Kozo Kiyota
| Year of publication: |
August 2017
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|---|---|
| Authors: | Hasegawa, Makoto ; Kiyota, Kōzō |
| Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 153.2017, p. 92-110
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| Subject: | International taxation | Worldwide tax system | Territorial tax system | Profit repatriation | Dividend exemption | Steuersystem | Tax system | Multinationales Unternehmen | Transnational corporation | Welt | World | Einkommensteuer | Income tax | Internationale Unternehmensbesteuerung | International corporate taxation | Japan | Dividende | Dividend | Rückzahlung | Repayment | Doppelbesteuerung | Double taxation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jpubeco.2017.06.010 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011823958