Show simple item record

AuthorJarallah, Shaif
AuthorBen Ammar, Mouldi
AuthorAl-Kwifi, Osama
Available date2023-02-19T06:45:53Z
Publication Date2021
Publication NameJournal for Global Business Advancement
Identifierhttp://dx.doi.org/10.1504/JGBA.2021.10049882
CitationJarallah, S., Ammar, M. B., & Al-Kwifi, O. (2021). Japanese multinational corporations and corporate tax change. Journal for Global Business Advancement, 14(6), 732-749.
ISSN1746-966X
URIhttp://hdl.handle.net/10576/40123
AbstractThis 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.
Languageen
PublisherInderscience
Subjectworldwide taxation
territorial taxation
international corporate income tax
transfer pricing
income shifting
TitleJapanese Multinational Corporations and Corporate Tax Change
TypeArticle
Pagination732-749
Issue Number6
Volume Number14
ESSN1746-9678
dc.accessType Abstract Only


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record