Territorial tax system reform and the financial behavior of multinational firms
We investigate whether the move from the worldwide tax system to the territorial tax system in Japan in 2009 affects the financial behavior of overseas affiliates of Japanese multinational companies. The reform substantially reduces the tax costs of profit repatriation in the form of dividends for J...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2016
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soe_research/2391 https://ink.library.smu.edu.sg/context/soe_research/article/3386/viewcontent/SSRN_id2858438.pdf |
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| Institution: | Singapore Management University |
| Language: | English |