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Persistent link: https://www.econbiz.de/10001645640
Because of the importance of technological innovation to economic growth, nations strive to stimulate and attract the research and development (“R&D”) that leads to that innovation and to make themselves hospitable environments for the holding of intellectual property (“IP”). Tax...
Persistent link: https://www.econbiz.de/10013089876
The author discusses the issues impacting the development of international tax policy. He states that the proper question in forming international tax policy should be, "what policy is in the United States' national interest?" However, advancing the competitive position of U.S. multinationals...
Persistent link: https://www.econbiz.de/10014071700