Borderline Case : International Tax Policy, Corporate Research and Development, and Investment.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Poterba, James
Otros Autores: Council, National Research
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington : National Academies Press, 1997.
Colección:U.S. industry, restructuring and renewal Borderline case
Temas:
International business enterprises > Congresses > Taxation > United States.
Research, Industrial > Congresses > Taxation > United States.
Research and development tax credit > United States > Congresses.
Capital investments > United States > Congresses.
Entreprises multinationales > Congrès > Impôts > États-Unis.
Recherche industrielle > Congrès > Impôts > États-Unis.
Crédit d'impôt à la recherche et au développement > États-Unis > Congrès.
Investissements de capitaux > États-Unis > Congrès.
Capital investments
Research and development tax credit
United States
Conference papers and proceedings
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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
  • 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

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