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
Date Written: April 1, 2010
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: Suggested Citation