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The introduction of the exemption system for foreign profits and its effects on international acquisitions–the UK and Japan regaining international tax competitiveness?

Hohler, Katrin


Purpose Both, the UK and Japan abolished the tax credit system for foreign source dividends in 2009 in favour of the exemption system. With the move towards a dividend exemption system the governments intended to enhance the international tax competitiveness of their countries. The purpose of this paper is to evaluate the implications of substituting the credit system for the exemption system in ...


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