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

"The growing integration of world markets for capital and goods, coupled with the rise of instantaneous worldwide communication, has made identification of corporations as "American," "Dutch," or "Japanese" extremely difficult. Yet tax treatment does depend of wher...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor Corporativo: National Research Council (U.S.). Board on Science, Technology, and Economic Policy
Otros Autores: Poterba, James M.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, D.C. : National Academy Press, 1997.
Colección:U.S. industry, restructuring and renewal.
Temas:
International business enterprises > Taxation > United States > Congresses.
Research, Industrial > Taxation > United States > Congresses.
Research and development tax credit > United States > Congresses.
Capital investments > United States > Congresses.
Entreprises multinationales > Impôts > États-Unis > Congrès.
Recherche industrielle > Impôts > États-Unis > Congrès.
Crédit d'impôt à la recherche et au développement > États-Unis > Congrès.
Investissements de capitaux > États-Unis > Congrès.
BUSINESS & ECONOMICS > Taxation > Corporate.
Capital investments.
International business enterprises > Taxation.
Research and development tax credit.
Research, Industrial > Taxation.
United States.
Conference papers and proceedings.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.

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