Vol. 14 No. 2 (2017)
Articles

Japan’s Shift to Territoriality in 2009 and the Recent Corporate Tax Reform: A Japan–United States Comparison of Taxing Income from Multinationals

Published 2017-06-16

Abstract

Japan’s Shift to Territoriality in 2009 and the Recent Corporate Tax Reform: A Japan–United States Comparison of Taxing Income from Multinationals