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Vol 23 No 1 Jan/Feb 2018

Book of the Month

Cover of The Law of Privilege

The Law of Privilege

Edited by: Bankim Thanki
Price: £195.00

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Borderline Case

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ISBN13: 9780309063685
ISBN: 030906368X
Published: June 1999
Publisher: National Academy Press
Format: Hardback
Price: £28.00

The growing integration of world markets for capital and goods, coupled with the rise of instantaneous worldwide cmmunication, has made identification of corporations as ""American"", ""Dutch"" or Japanese extremely difficult. Yet tax treatment does depend on where a firm is chartered. And, as this text documents, there is little doubt that tax rules for firms doing business in several nations have substantial effects on corporate decision-making and US competitveness.;This text explores the impact of the US tax code and its incentives on the international activities of US and foreign-based firms: basic research outlays, expenditures product and process development, and plant and equipment investment. The contributors look at how corporate investment and R&D are shaped by specific provisions such as the deinition of taxable income, relative tax burdens on domestic and foreign business, taxation of earnings repatriated to the United States, deductability of expenses of worldwide operations and US corporate taxes relative to other countries. This volume explores prescriptions and prospects for tax reform and reviews major reform proposals and their implications for the behaviour of multinational business.

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Section 1 International tax policy and technology investments: The taxation of foreign direct investment - operational and policy perspectives, Joel Slemrod; International taxation and corporation R&D - evidence and implications, James R. Hines, Jr.; R&D tax incentives and manufacturing-sector R&D expenditures, M. Ishaq Nadiri, Theofanis P. Mamuneas; International tax policy, investment, and technology, Harry Grubert.
Section 2 Industry perspectives on the impact of international tax rules: Impact of tax incentives on the location of investment - a corporate perspective, Peter E. Nugent; The virtual global electronic economy, Robert N. Mattson; Operating through joint ventures under U.S. international tax rules - global competition for R&D investments, Kevin G. Conway.
Section 3 Tax reform - prescriptions and prospects: International tax and competitiveness aspects of international tax reform, Peter R. Merrill; U.S. tax policy and multinational corporations - incentives, problems and directions for reform, R. Glenn Hubbard; Directions for international tax reform, Gary Hufbauer; Tax reform - prescriptions and prospects, Thomas A. Barthold.