Borderline Case: International Tax Policy, Corporate Research and Development, and Investment (1997)

Chapter: III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM

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Previous Chapter: 7 OPERATING THROUGH JOINT VENTURES UNDER U.S. INTERNATIONAL TAX RULES: GLOBAL COMPETITION FOR R&D INVESTMENTS
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Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Page 89 Cite Bookmark
Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Page 90 Cite Bookmark
Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Page 91 Cite Bookmark
Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Page 92 Cite Bookmark
Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Page 93 Cite Bookmark
Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Page 94 Cite Bookmark
Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Page 95 Cite Bookmark
Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Page 96 Cite Bookmark
Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Page 97 Cite Bookmark
Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Page 98 Cite Bookmark
Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Page 99 Cite Bookmark
Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Page 100 Cite Bookmark
Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Page 101 Cite Bookmark
Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Page 102 Cite Bookmark
Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Page 102
Page 103 Cite Bookmark
Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Page 103
Page 104 Cite Bookmark
Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Page 104
Page 105 Cite Bookmark
Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Page 106 Cite Bookmark
Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Page 107 Cite Bookmark
Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Page 108 Cite Bookmark
Suggested Citation: "III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM." National Research Council. 1997. Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, DC: The National Academies Press. doi: 10.17226/5794.
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Next Chapter: 9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR REFORM
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