海外留保利益の開示に見る国際税務戦略-米国多国籍企業を先行事例としてー

公開日:2018.03.15

発行日
2018年03月24日
概要
This article discusses multinationals’ disclosure regarding tax strategies in the U.S., which has established the advanced accounting disclosure system. How do a company’s tax planning strategies affect its tax results? The paper focuses on two indicators, efficiency and stability on income tax expenses, by extracting samples from U.S.-based corporations who hold massive accumulated profits and tax-haven subsidiaries in offshore locations. The analysis reveals that, first, the consolidated effective tax rate of corporations that save on U.S. taxes by means of foreign tax credits is lower than when a major tax advantage is present outside the U.S. Second, companies who recognize deferred tax liability related to offshore earnings book relatively stable tax costs compared to others. As a result, we found that, through the accounting disclosure, U.S. multinational corporations clearly communicate their tax planning strategies to wider stakeholders other than tax authorities. Those disclosure examples provide some implications for Japanese corporations, who face the explosion of transparency by BEPS implementation.
キーワード

BEPS

Tax havens

U.S. multinationals

Income taxes disclosure

Foreign earnings

文献等

掲載誌名・書名:

戦略経営研究科 研究年報, 第5号, pp.50-69

公開者・出版社:

戦略経営研究科

種類
紀要
言語
日本語
権利情報
この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。

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