Taxes Technology Transfer And The R D Activities Of Multinational Firms
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Taxes Technology Transfer And The R D Activities Of Multinational Firms
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Author : James R. Hines
language : en
Publisher:
Release Date : 1994
Taxes Technology Transfer And The R D Activities Of Multinational Firms written by James R. Hines and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with International business enterprises categories.
Multinational firms that use domestic technologies in foreign locations are required to pay royalties from foreign users to domestic owners. Foreign governments often tax these royalty payments. High royalty tax rates raise the cost of imported technologies. This paper examines the effect of royalty taxes on the local R&D intensities for foreign affiliates of multinational corporations, looking both at foreign-owned affiliates in the United States and at American-owned affiliates in other countries. The results indicate that higher royalty taxes are associated with greater R&D intensity on the part of affiliates, suggesting that local R&D is a substitute for imported technology.
Taxes Technology Transfer And The R And D Activities Of Multinational Firms
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Author : James R. Hines (Jr.)
language : en
Publisher:
Release Date : 1994
Taxes Technology Transfer And The R And D Activities Of Multinational Firms written by James R. Hines (Jr.) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with categories.
Taxation And Technology Transfer
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Author : United Nations Conference on Trade and Development
language : en
Publisher: United Nations Publications
Release Date : 2005
Taxation And Technology Transfer written by United Nations Conference on Trade and Development and has been published by United Nations Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Political Science categories.
"The report gives an overview of the impact of taxation in developed and developing countries on the transfer of technology and seeks to shed light on the formulation of tax policies that could facilitate technology transfer"--Page iii.
Technology Transfer And R D Activities Of Multinational Firms
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Author : David J. Teece
language : en
Publisher:
Release Date : 1979
Technology Transfer And R D Activities Of Multinational Firms written by David J. Teece and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979 with International business enterprises categories.
The Effects Of Taxation On Multinational Corporations
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Author : Martin Feldstein
language : en
Publisher: University of Chicago Press
Release Date : 2007-12-01
The Effects Of Taxation On Multinational Corporations written by Martin Feldstein and has been published by University of Chicago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-12-01 with Business & Economics categories.
The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions.
International Taxation And Multinational Activity
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Author : James R. Hines
language : en
Publisher: University of Chicago Press
Release Date : 2009-02-15
International Taxation And Multinational Activity written by James R. Hines and has been published by University of Chicago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-02-15 with Business & Economics categories.
Because the actions of multinational corporations have a clear and direct effect on the flow of capital throughout the world, how and why these firms behave the way they do is a major issue for national governments and their policymakers. With an unprecedented ability to adjust the scale, character, and location of their global operations, international corporations have become increasingly sensitive to the kind and degree of tax obligations imposed on them by both host and home countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty payments, and research and development. National governments that tax the profits of international firms face important challenges in designing tax policies to attract them. This collection examines the global ramifications of tax policies, offering up-to-date, theoretically innovative, and empirically sound perspectives on a problem of immense significance to future economic growth around the globe.
Taxing Multinational Corporations
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Author : Martin Feldstein
language : en
Publisher: University of Chicago Press
Release Date : 2007-12-01
Taxing Multinational Corporations written by Martin Feldstein and has been published by University of Chicago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-12-01 with Business & Economics categories.
In the increasingly global business environment of the 1990s, policymakers and executives of multinational corporations must make informed decisions based on a sound knowledge of U.S. and foreign tax policy. Written for a nontechnical audience, Taxing Multinational Corporations summarizes the up-to-the-minute research on the structure and effects of tax policies collected in The Effects of Taxation on Multinational Corporations. The book covers such practical issues as the impact of tax law on U.S. competitiveness, the volume and location of research and development spending, the extent of foreign direct investment, and the financial practices of multinational companies. In ten succinct chapters, the book documents the channels through which tax policy in the United States and abroad affects plant and equipment investments, spending on research and development, the cost of debt and equity finance, and dividend repatriations by United States subsidiaries. It also discusses the impact of U.S. firms' outbound foreign investment on domestic and foreign economies. Especially useful to nonspecialists is an appendix that summarizes current United States rules for taxing international income.
Borderline Case
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Author : National Research Council
language : en
Publisher: National Academies Press
Release Date : 1998-02-05
Borderline Case written by National Research Council and has been published by National Academies Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-02-05 with Political Science categories.
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 nationsâ€"firms that account for more than three-quarters of corporate R&D spending in the United Statesâ€"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.
Taxation And The Transfer Of Technology By Multinational Firms
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Author : Harry Huizinga
language : en
Publisher:
Release Date : 1995
Taxation And The Transfer Of Technology By Multinational Firms written by Harry Huizinga and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with categories.
International Company Taxation In The Era Of Information And Communication Technologies
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Author : Anne Schäfer
language : en
Publisher: Springer Science & Business Media
Release Date : 2007-12-18
International Company Taxation In The Era Of Information And Communication Technologies written by Anne Schäfer and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-12-18 with Business & Economics categories.
Anne Schäfer presents proposals for the reform of the definition of a company's residence, the definition of the permanent establishment, the possibilities of profit allocation and the methods to avoid international double taxation. In addition, the interrelations between these issues are taken into account. Amongst others, the author argues for an extension of the definition of a permanent establishment for employees working permanently abroad and for an implementation of formula apportionment in the European Union.