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| Author: | Guisinger, S. E. Yu, P. K. |
| Title: | Tax impact on corporate income remittances and from Japan and the United States |
| Journal: | Journal of Asia-Pacific Business
1996 : VOL. 1:4, p. 67-82 |
| Index terms: | TAXATION USA JAPAN |
| Language: | eng |
| Abstract: | This study examines the combined impact of bilateral tax treaties and domestic tax policies on corporate income remittances to and from Japan and the United States. The study calculates the two-way flows of corporate remittances between these two countries and 100 other countries. We find very significant differences in the tax treatment by these two countries across both remittance methods and countries. The study recommends that both governments seek ways to promote greater worldwide uniformity in tax treatment of coporate income remittance. |
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