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
Přispěvatelé:	研究ノート, Note, 大阪産業大学経営学部経営学科
Jazyk:	japonština
Rok vydání:	2013
Předmět:	較差補てん 留守宅手当 隠れた利益分配 Advance Pricing Agreement (APA) 相互協議 移転価格 Transfer Pricing Hidden Profit Distribution (verdeckte Gewinausschuttung) 出向 事前確認制度 Fundamental Directives of Corporate Tax Law Compensation of Salary Gap Mutual Agreement Working Abroad Loan of Employee 海外赴任 法人税基本通達 Home Payment
Zdroj:	大阪産業大学経営論集. 14(2):265-277
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=jairo_______::2823a512258e7c0d988e11cef1b689b3 http://id.nii.ac.jp/1338/00000323/ Zobrazit plný text záznamu