The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan
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More about this item
Keywords
International taxation; Multinational corporations; Profit repatriation; Foreign dividend exemption; Worldwide tax system; Territorial tax system;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PBE-2020-12-07 (Public Economics)
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