Taxation of Foreign Subsidiaries: Japan's Tax Reform 2009/10

Bulletin for International Taxation, Vol. 64, No. 4, pp. 242-248, April 2010

7 Pages Posted: 11 May 2011

See all articles by Yoshihiro Masui

Yoshihiro Masui

The University of Tokyo, Graduate Schools for Law and Politics

Date Written: April 1, 2010

Abstract

The author, in this article, examines Japan's Tax Reform 2009/10, with special reference to the background to the reform, the relevant legislative amendments regarding the taxation of controlled foreign subsidiaries and the implications of the reform for the future.

Keywords: International taxation, Foreign tax credit, CFC legislation

JEL Classification: H25, H87, K34

Suggested Citation

Masui, Yoshihiro, Taxation of Foreign Subsidiaries: Japan's Tax Reform 2009/10 (April 1, 2010). Bulletin for International Taxation, Vol. 64, No. 4, pp. 242-248, April 2010, Available at SSRN: https://ssrn.com/abstract=1836984

Yoshihiro Masui (Contact Author)

The University of Tokyo, Graduate Schools for Law and Politics ( email )

Hongo 7-3-1
Bunkyo
Tokyo, Tokyo 113-0033
Japan
+81-35841-3131 (Phone)
+81-35841-3174 (Fax)

HOME PAGE: http://www.masui.j.u-tokyo.ac.jp

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