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050 4 |a HD2753.U6.B64 1997eb 
082 0 4 |a 336.207 
049 |a UAMI 
100 1 |a Poterba, James. 
245 1 0 |a Borderline Case :  |b International Tax Policy, Corporate Research and Development, and Investment. 
260 |a Washington :  |b National Academies Press,  |c 1997. 
300 |a 1 online resource (168 pages) 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
490 0 |a U.S. industry, restructuring and renewal Borderline case 
588 0 |a Print version record. 
505 0 |a Contents -- Preface -- Introduction -- INTERNATIONAL TAX POLICY AND TECHNOLOGY INVESTMENTS -- The Taxation of Foreign Direct Investment: Operational and Policy Perspectives -- International Taxation and Corporate R & D: Evidence and Implications -- R & D Tax Incentives and Manufacturing-Sector R & D Expenditures -- International Tax Policy, Investment, and Technology -- 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 
505 8 |a Operating Through Joint Ventures Under U.S. International Tax Rules: Global Competition for R & D InvestmentsTAX REFORM: PRESCRIPTIONS AND PROSPECTS -- International Tax and Competitiveness Aspects of Fundamental 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 -- Index 
546 |a English. 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a International business enterprises  |x Congresses  |x Taxation  |z United States. 
650 0 |a Research, Industrial  |x Congresses  |x Taxation  |z United States. 
650 0 |a Research and development tax credit  |z United States  |v Congresses. 
650 0 |a Capital investments  |z United States  |v Congresses. 
650 6 |a Entreprises multinationales  |x Congrès  |x Impôts  |z États-Unis. 
650 6 |a Recherche industrielle  |x Congrès  |x Impôts  |z États-Unis. 
650 6 |a Crédit d'impôt à la recherche et au développement  |z États-Unis  |v Congrès. 
650 6 |a Investissements de capitaux  |z États-Unis  |v Congrès. 
650 7 |a Capital investments  |2 fast 
650 7 |a Research and development tax credit  |2 fast 
651 7 |a United States  |2 fast  |1 https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq 
655 7 |a Conference papers and proceedings  |2 fast 
700 1 |a Council, National Research. 
758 |i has work:  |a Borderline case (Text)  |1 https://id.oclc.org/worldcat/entity/E39PCFW8c37JPdtY8rvDdxgrhd  |4 https://id.oclc.org/worldcat/ontology/hasWork 
776 0 8 |i Print version:  |a Poterba, James.  |t Borderline Case : International Tax Policy, Corporate Research and Development, and Investment.  |d Washington : National Academies Press, ©1900  |z 9780309063685 
856 4 0 |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=3378844  |z Texto completo 
938 |a Askews and Holts Library Services  |b ASKH  |n AH36566145 
938 |a EBL - Ebook Library  |b EBLB  |n EBL3378844 
994 |a 92  |b IZTAP