[Read free] Borderline Case: International Tax Policy, Corporate Research and Development, and Investment (U.S. Industry, Restructuring and Renewal)






 | #6324487 in Books |  1998-02-05 | Original language:English | PDF # 1 |  9.01 x.45 x6.00l,.61 | File Name: 030906368X | 168 pages


||About the Author|James Poterba, Editor; Board on Science, Technology, and Economic Policy, National Research Council

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 where a firm is chartered. And, as Borderline Case documents, there is little doubt that tax rules for firms doing business in several nations--firms that account for more than three-quarters of corporate...


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