{"created":"2023-05-15T13:48:50.098605+00:00","id":8934,"links":{},"metadata":{"_buckets":{"deposit":"a80cb6de-3ea6-4372-a68e-f557898740c9"},"_deposit":{"created_by":1,"id":"8934","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8934"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00008934","sets":["432:509"]},"author_link":["39172","39171"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-03-24","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"69","bibliographicPageStart":"50","bibliographicVolumeNumber":"5","bibliographic_titles":[{"bibliographic_title":"大学院研究年報 戦略経営研究科編"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"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.","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"39172","nameIdentifierScheme":"WEKO"}],"names":[{"name":"MIYAISHI, Tomoko","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"戦略経営研究科"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"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。"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"宮石, 知子"},{"creatorName":"ミヤイシ, トモコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"39171","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-04-25"}],"displaytype":"detail","filename":"04-4_50-69.pdf","filesize":[{"value":"629.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文を見る","url":"https://chuo-u.repo.nii.ac.jp/record/8934/files/04-4_50-69.pdf"},"version_id":"7bbe85fe-5a8d-4ac6-9500-d14f479efd9c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"BEPS","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Tax havens","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"U.S. multinationals","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Income taxes disclosure","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Foreign earnings","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"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","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"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"}]},"item_type_id":"10002","owner":"1","path":["509"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-03-15"},"publish_date":"2018-03-15","publish_status":"0","recid":"8934","relation_version_is_last":true,"title":["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"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T17:44:57.985733+00:00"}