Borderline Case
By:National Research Council
Published on 1998-02-05 by National Academies Press
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 nationsâ€"firms that account for more than three-quarters of corporate R&D spending in the United Statesâ€"have substantial effects on corporate decisionmaking and, ultimately, U.S.
competitiveness.
This book explores the impact of the U.S.
tax code and its incentives on the international activities of U.S.- and foreign-based firms: basic research outlays, expenditures on product and process development, and plant and equipment investment.
The authors include industry experts from large multinational firms in technology and pharmaceuticals, academic researchers who have explored the quantitative impact of tax provisions on R&D, and tax policy analysts who have examined international tax rules in the broader context of tax reform.
These experts look at how corporate investment and R&D are shaped by specific tax provisions, such as the definition of taxable income, relative tax burdens on domestic and foreign business, taxation of earnings repatriated to the United States, deductibility of expenses of worldwide operations, and U.S.
corporate taxes relative to other countries.
The volume explores prescriptions and prospects for tax reform and reviews major reform proposals and their implications for the behavior of multinational business.
This Book was ranked at 65 by Google Books for keyword International Taxes.
Book ID of Borderline Case's Books is un1QxH6ru20C, Book which was written by "National Research Council" have ETAG "jwLAOgKfGHk"
Book which was published by National Academies Press since 1998-02-05 have ISBNs, ISBN 13 Code is 030906368X and ISBN 10 Code is 9780309063685
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