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المؤلفJarallah, Shaif
المؤلفBen Ammar, Mouldi
المؤلفAl-Kwifi, Osama
تاريخ الإتاحة2024-01-22T11:35:57Z
تاريخ النشر2022-01-01
اسم المنشورJournal for Global Business Advancement
المعرّفhttp://dx.doi.org/10.1504/jgba.2021.125007
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 للكتاب1746966X
معرّف المصادر الموحدhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85138085061&origin=inward
معرّف المصادر الموحدhttp://hdl.handle.net/10576/51073
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 Publishers
الموضوعincome shifting
international corporate income tax
territorial taxation
transfer pricing
worldwide taxation
العنوانJapanese multinational corporations and corporate tax change
النوعArticle
الصفحات732-749
رقم العدد6
رقم المجلد14
dc.accessType Abstract Only


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