"Multinationales Unternehmen" . . "Entreprises multinationales Impôts États-Unis Congrès." . . "Investissements de capitaux États-Unis Congrès." . . "International business enterprises Taxation." . . "International business enterprises Taxation" . "Steuerreform" . . . . "National Research Council (U.S.). Board on Science, Technology, and Economic Policy." . . "National Research Council (U.S.). Board on Science, Technology, and Economic Policy" . "Welt" . . "Research, Industrial Taxation." . . "Research, Industrial Taxation" . "International business enterprises Taxation United States Congresses." . . "Capital investments." . . "Capital investments" . "Internationale ondernemingen." . . "Doppelbesteuerung" . . "USA" . . "Research and development tax credit United States Congresses." . . "Recherche industrielle Impôts États-Unis Congrès." . . "Crédit d'impôt à la recherche et au développement États-Unis Congrès." . . "Capital investments United States Congresses." . . "Internationaal belastingrecht." . . . . . "Borderline case : international tax policy, corporate research and development, and investment"@en . "Borderline case : international tax policy, corporate research and development, and investment" . . "This report 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 auth." . . . . . . . "Borderline case international tax policy, corporate research and development, and investment"@en . "Borderline case international tax policy, corporate research and development, and investment" . . . . . . . . . . . . "Livres électroniques" . . . . . . . . . . . . . . "\"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 R & D spending in the United States--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.\"--Publisher's description."@en . . . . . . "Conference papers and proceedings"@en . "Conference papers and proceedings" . "Conference proceedings"@en . . . . "Borderline Case: International Tax Policy, Corporate Research and Development, and Investment" . . . . . . . . . "Electronic books"@en . . "Electronic books" . "Unternehmensbesteuerung" . . "Research, Industrial Taxation United States Congresses." . . "Research and development tax credit." . . "Research and development tax credit" . "BUSINESS & ECONOMICS Taxation Corporate." . . "United States." . . "United States" . "Investeringen." . . "Recherche industrielle États-Unis Congrès." . . "Board on Science, Technology, and Economic Policy, National Research Council" . . "Industrielle Forschung" . . "Internationales Steuerrecht" . . "Steuerwirkung" . .