Browsing Finance & Economics by Author "Al-Kwifi, Osama"
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Japanese Multinational Corporations and Corporate Tax Change
Jarallah, Shaif; Ben Ammar, Mouldi; Al-Kwifi, Osama ( Inderscience , 2021 , Article)This paper examines the impact of the recent changes in Japanese taxation polices before and after the shift from a global taxation system to a territorial taxation system in 2009 on the income shifting activities of ...