Income Shifting Behavior of Japanese Multinationals
This study attempts to identify the factors that motivate Japanese listed non-financial multinationals intrafirm trade and their income shifting behavior toward different taxation policies in various countries. In terms of econometric methodology, the two-stage least square estimation technique (2SL...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
People & Global Business Association (P&GBA)
2012-09-01
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| Series: | Global Business and Finance Review |
| Subjects: | |
| Online Access: | http://www.gbfrjournal.org/pds/journal/thesis/20150622131104-2QX4S.pdf |