Cover Image

Borderline case : international tax policy, corporate research and development, and investment /

Corporate Author: National Research Council (U.S.). Board on Science, Technology, and Economic Policy.
Other Authors: Poterba, James M.
Format: Book
Language:English
Published: Washington, D.C. : National Academy Press, 1997.
Series:U.S. industry, restructuring and renewal
Subjects:
International business enterprises > Taxation > United States
Research, Industrial > Taxation > United States
Research and development tax credit > United States
Capital investments > United States
BUSINESS & ECONOMICS > Taxation > Corporate.
Capital investments.
International business enterprises > Taxation.
Research and development tax credit.
Research, Industrial > Taxation.
United States.
Online Access:http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=923
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050 4 |a HD2753.U6  |b B64 1997eb 
245 0 0 |a Borderline case :  |b international tax policy, corporate research and development, and investment /  |c edited by James M. Poterba. 
260 |a Washington, D.C. :  |b National Academy Press,  |c 1997. 
300 |a 1 online resource (ix, 158 pages). 
490 1 |a U.S. industry, restructuring and renewal 
500 |a "Board on Science, Technology, and Economic Policy, National Research Council." 
504 |a Includes bibliographical references and index. 
505 0 |a Section I. International tax policy and technology investments. The taxation of foreign direct investment : operational and policy perspectives -- International taxation and corporation R & D : evidence andimplications -- R & D tax incentives and manufacturing-sector R & D expenditures -- International tax policy, investment, and technology -- Section II. Industry perspectives on the impact of international tax rules. Impact of tax incentives on the location of investment : a corporate perspective -- The virtual global electronic economy -- Operating through joint ventures under U.S. international tax rules : global competition for R & D investments -- Section III. Tax reform : prescriptions and prospects. International tax and competitiveness aspects of international tax reform -- U.S. tax policy and multinational corporations : incentives, problems, and directions for reform -- Directions for international tax reform -- Tax reform : prescriptions and prospects -- Glossary. 
650 0 |a International business enterprises  |x Taxation  |z United States 
650 0 |a Research, Industrial  |x Taxation  |z United States 
650 0 |a Research and development tax credit  |z United States 
650 0 |a Capital investments  |z United States 
650 7 |a BUSINESS & ECONOMICS  |x Taxation  |x Corporate. 
650 7 |a Capital investments. 
650 7 |a International business enterprises  |x Taxation. 
650 7 |a Research and development tax credit. 
650 7 |a Research, Industrial  |x Taxation. 
651 7 |a United States. 
700 1 |a Poterba, James M. 
710 2 |a National Research Council (U.S.).  |b Board on Science, Technology, and Economic Policy. 
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