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

Chapter: 9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR REFORM

Previous Chapter: III Tax Reform: Prescriptions and Prospects 8 INTERNATIONAL TAX AND COMPETITIVENESS ASPECTS OF INTERNATIONAL TAX REFORM
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 109
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 110
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 111
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 112
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 113
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 114
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 115
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 116
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 117
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 118
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 119
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 120
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 121
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 122
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 123
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 124
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 125
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 126
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 127
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 128
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 129
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 130
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 131
Suggested Citation: "9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR 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.
Page 132
Next Chapter: 10 DIRECTIONS FOR INTERNATIONAL TAX REFORM
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