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

Chapter: 10 DIRECTIONS FOR INTERNATIONAL TAX REFORM

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Previous Chapter: 9 U.S. TAX POLICY AND MULTINATIONAL CORPORATIONS: INCENTIVES, PROBLEMS, AND DIRECTIONS FOR REFORM
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Suggested Citation: "10 DIRECTIONS FOR 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: "10 DIRECTIONS FOR 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: "10 DIRECTIONS FOR 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 136 Cite Bookmark
Suggested Citation: "10 DIRECTIONS FOR 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 137 Cite Bookmark
Suggested Citation: "10 DIRECTIONS FOR 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 138 Cite Bookmark
Suggested Citation: "10 DIRECTIONS FOR 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 138
Page 139 Cite Bookmark
Suggested Citation: "10 DIRECTIONS FOR 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 139
Page 140 Cite Bookmark
Suggested Citation: "10 DIRECTIONS FOR 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 140
Page 141 Cite Bookmark
Suggested Citation: "10 DIRECTIONS FOR 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 141
Page 142 Cite Bookmark
Suggested Citation: "10 DIRECTIONS FOR 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: 11 TAX REFORM: PRESCRIPTIONS AND PROSPECTS
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