Výsledky vyhledávání - "Hidden Profit Distribution (verdeckte Gewinausschuttung)"

Autor: Tokuichi, HIGASHIRA

Publikováno v: 大阪産業大学経営論集. 14(2):157-179

Germany introduced the imputation tax system (Anrechnungsverfahren) as of 1977 with two different tax rates on distributed profit and non-distributed profit, respectively. This taxation system was based on the fictional theory of corporation and solv

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=jairo_______::921d1946f4ee0715d05bfcf4e918c1b8
http://id.nii.ac.jp/1338/00000319/

Zobrazit plný text záznamu

Transfer Price Issues as a Possible Cause of Having Declined Salary and Allowances of Japanese Employees Working Abroad : A Study of the Views of German and Japanese Tax Authorities on Expatriate Cost

Autor: Tokuichi, HIGASHIRA

Publikováno v: 大阪産業大学経営論集. 14(2):265-277

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=jairo_______::2823a512258e7c0d988e11cef1b689b3
http://id.nii.ac.jp/1338/00000323/

Zobrazit plný text záznamu

Vyhledávací nástroje:

Upřesnit hledání