Borderline case: international tax policy, corporate research and development, and investment
Auteur :
National Research Council / Board on Science, Technology, and Economic Policy
Éditeur :
National Academies Press
ISBN :
9780309063685
Date de publication :
5 févr. 1998
Dimensions :
22,9 x 15,2 cm
Langue :
Anglais
Pays d'origine :
USA
The integration of world markets for capital and goods, coupled with the rise of worldwide communication, has made identification of corporations as 'American,' 'Dutch,' or 'Japanese' difficult. This book explores the impact of the US tax code and its incentives on the international activities of US - and foreign-based firms.