Association between Corporate Cash Holdings and Tax Costs: Evidence from Overseas Sales
碩士 === 國立政治大學 === 會計學系 === 107 === The government of Japan taxes firms’ worldwide income. Income tax rate to the Japanese firms is top compared to its counterparts other OECD countries. Thus, Japanese firms have incentive to retain their revenue overseas instead of repatriating to Japan. With this t...
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| Format: | Others |
| Language: | zh-TW |
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2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/b22a6f |