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AuthorJarallah, Shaif
AuthorBen Ammar, Mouldi
AuthorAl-Kwifi, Osama
Available date2024-01-22T11:35:57Z
Publication Date2022-01-01
Publication NameJournal for Global Business Advancement
Identifierhttp://dx.doi.org/10.1504/jgba.2021.125007
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.‏
ISSN1746966X
URIhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85138085061&origin=inward
URIhttp://hdl.handle.net/10576/51073
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 Publishers
Subjectincome shifting
international corporate income tax
territorial taxation
transfer pricing
worldwide taxation
TitleJapanese multinational corporations and corporate tax change
TypeArticle
Pagination732-749
Issue Number6
Volume Number14
dc.accessType Abstract Only


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