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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.