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المؤلفJarallah, Shaif
المؤلفBen Ammar, Mouldi
المؤلفAl-Kwifi, Osama
تاريخ الإتاحة2023-02-19T06:45:53Z
تاريخ النشر2021
اسم المنشورJournal for Global Business Advancement
المعرّفhttp://dx.doi.org/10.1504/JGBA.2021.10049882
الاقتباسJarallah, S., Ammar, M. B., & Al-Kwifi, O. (2021). Japanese multinational corporations and corporate tax change. Journal for Global Business Advancement, 14(6), 732-749.
الرقم المعياري الدولي للكتاب1746-966X
معرّف المصادر الموحدhttp://hdl.handle.net/10576/40123
الملخصThis paper examines the impact of the recent changes in Japanese taxation polices before and after the shift from a global taxation system to a territorial taxation system in 2009 on the income shifting activities of Japanese multinationals. The study aims to investigate whether the territorial taxation system accelerated aggressive transfer pricing and shifting of domestic income overseas, in line with recent studies. Moreover, this research identifies the factors that encouraged intrafirm trade within listed Japanese non-financial transnational corporations and their income shifting behaviour in response to various taxation policies in different jurisdictions. The two-stage least squares random estimation techniques are used to examine the level of income shifting behaviour before and after the taxation system reform, using a pooled sample of 460 foreign affiliates of Japanese manufacturing corporations during the period of 2000 to 2016. The empirical results provide evidence supporting the hypothesis of that income shifting between territorial jurisdictions done by Japanese multinationals is more effective in terms of profit repatriation.
اللغةen
الناشرInderscience
الموضوعworldwide taxation
territorial taxation
international corporate income tax
transfer pricing
income shifting
العنوانJapanese Multinational Corporations and Corporate Tax Change
النوعArticle
الصفحات732-749
رقم العدد6
رقم المجلد14
ESSN1746-9678
dc.accessType Abstract Only


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