Borderline Case: International Tax Policy, Corporate Research and Development, and Investment

by National Research Council and Board on Science Technology and Economic Policy

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...

• Format: Paperback
• Language: English
• ISBN: 030906368X
• ISBN13: 9780309063685
• Release Date: February 1998
• Publisher: National Academies Press
• Length: 168 Pages
• Weight: 0.65 lbs.
• Dimensions: 0.5" x 6.0" x 9.0"