International Double Taxation and Multinational Enterprises: A Comparison between the UK, Japan, and the US (1914–1945)

2016 Fiscal Year Final Research Report

• Project/Area Number: 15H06305
• Research Category: Grant-in-Aid for Research Activity Start-up
• Allocation Type: Single-year Grants
• Research Field: Economic history
• Research Institution: Shiga University
• Principal Investigator: Ryo Izawa 滋賀大学, 経済学部, 准教授 (30761225)
• Project Period (FY): 2015-08-28 – 2017-03-31
• Keywords: 国際税務 / 多国籍企業 / 両大戦間期

Outline of Final Research Achievements

This study explores the history of international taxation systems and multinational enterprises (MNEs) in the first half of the 20th century. The study clarifies that MNEs developed multiple tax planning methods (e.g. converting overseas branch into subsidiary, transfer pricing, thin capitalization, utilization of tax havens). Moreover, European and American governments endeavored to manipulate the international taxation order in the arena of the League of Nations. From the perspective of management studies, tax planning in some British MNEs changed their management styles to control overseas business.

Free Research Field

経営史、経済史、国際経営、国際法学