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003    OCoLC 
005    20160527040636.7 
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008    971118s1997    dcu     ob    101 0 eng d 
019    42416923|a326749922|a666925377 
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245 00 Borderline case :|binternational tax policy, corporate 
       research and development, and investment /|cedited by 
       James M. Poterba. 
264  1 Washington, D.C. :|bNational Academy Press,|c1997. 
300    1 online resource (ix, 158 pages). 
336    text|btxt|2rdacontent 
337    computer|bc|2rdamedia 
338    online resource|bcr|2rdacarrier 
340    |gpolychrome|2rdacc 
347    text file|2rdaft 
490 1  U.S. industry, restructuring and renewal 
500    "Board on Science, Technology, and Economic Policy, 
       National Research Council." 
500    Papers presented at a conference held at the National 
       Academy of Sciences in Washington, D.C., on February 14, 
       1997. 
504    Includes bibliographical references and index. 
505 0  Section I. International tax policy and technology 
       investments. The taxation of foreign direct investment : 
       operational and policy perspectives -- International 
       taxation and corporation R & D : evidence andimplications 
       -- R & D tax incentives and manufacturing-sector R & D 
       expenditures -- International tax policy, investment, and 
       technology -- Section II. Industry perspectives on the 
       impact of international tax rules. Impact of tax 
       incentives on the location of investment : a corporate 
       perspective -- The virtual global electronic economy -- 
       Operating through joint ventures under U.S. international 
       tax rules : global competition for R & D investments -- 
       Section III. Tax reform : prescriptions and prospects. 
       International tax and competitiveness aspects of 
       international tax reform -- U.S. tax policy and 
       multinational corporations : incentives, problems, and 
       directions for reform -- Directions for international tax 
       reform -- Tax reform : prescriptions and prospects -- 
       Glossary. 
520    "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. 
588 0  Print version record. 
590    eBooks on EBSCOhost|bEBSCO eBook Subscription Academic 
       Collection - North America 
650  0 International business enterprises|xTaxation|0https://
       id.loc.gov/authorities/subjects/sh85067381|zUnited States
       |0https://id.loc.gov/authorities/names/n78095330-781
       |vCongresses.|0https://id.loc.gov/authorities/subjects/
       sh99001533 
650  0 Research, Industrial|xTaxation|0https://id.loc.gov/
       authorities/subjects/sh85113034|zUnited States|0https://
       id.loc.gov/authorities/names/n78095330-781|vCongresses.
       |0https://id.loc.gov/authorities/subjects/sh99001533 
650  0 Research and development tax credit|0https://id.loc.gov/
       authorities/subjects/sh85113039|zUnited States|0https://
       id.loc.gov/authorities/names/n78095330-781|vCongresses.
       |0https://id.loc.gov/authorities/subjects/sh99001533 
650  0 Capital investments|zUnited States|0https://id.loc.gov/
       authorities/subjects/sh2008100076|vCongresses.|0https://
       id.loc.gov/authorities/subjects/sh99001533 
650  7 International business enterprises|xTaxation.|2fast|0https
       ://id.worldcat.org/fast/976845 
650  7 Research, Industrial|xTaxation.|2fast|0https://
       id.worldcat.org/fast/1095431 
650  7 Research and development tax credit.|2fast|0https://
       id.worldcat.org/fast/1095278 
650  7 Capital investments.|2fast|0https://id.worldcat.org/fast/
       846320 
651  7 United States.|2fast|0https://id.worldcat.org/fast/1204155
655  4 Electronic books. 
655  7 Conference papers and proceedings.|2fast|0https://
       id.worldcat.org/fast/1423772 
655  7 Conference papers and proceedings.|2lcgft|0https://
       id.loc.gov/authorities/genreForms/gf2014026068 
700 1  Poterba, James M.|0https://id.loc.gov/authorities/names/
       n84025014 
710 2  National Research Council (U.S.).|bBoard on Science, 
       Technology, and Economic Policy.|0https://id.loc.gov/
       authorities/names/no94021199 
776 08 |iPrint version:|tBorderline case.|dWashington, D.C. : 
       National Academy Press, 1997|z030906368X|w(DLC)   97045343
       |w(OCoLC)38047938 
830  0 U.S. industry, restructuring and renewal.|0https://
       id.loc.gov/authorities/names/n97118111 
856 40 |uhttps://rider.idm.oclc.org/login?url=http://
       search.ebscohost.com/login.aspx?direct=true&scope=site&
       db=nlebk&AN=923|zOnline eBook. Access restricted to 
       current Rider University students, faculty, and staff. 
856 42 |3Instructions for reading/downloading this eBook|uhttp://
       guides.rider.edu/ebooks/ebsco 
901    MARCIVE 20231220 
948    |d20160615|cEBSCO|tebscoebooksacademic|lridw 
994    92|bRID