Different Tax Systems among Nations and International Tax Avoidance

Research Japanese OPEN
栗原, 克文;
(2008)
  • Journal: 經營と經濟,volume 88,issue 2,pages69-100 (issn: 0286-9101)
  • Publisher copyright policies & self-archiving
  • Subject: Tax system differentials | International tax avoidance
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

As economic globalization proceeds, tax policies of one nation influence others more and greater pressures are imposed on tax systems and tax administrations.The possibility of tax avoidance will expand if cross-border transactions are abused.Specifically, tax system di... View more
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