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Twelve leading tax analysts, practitioners, and policy makers examine the impact of U.S. international tax rules and incentives for research and development on the activities of U.S. and foreign-based firms. They consider how the income deferral and expense allocation rules, research and experimentation tax credit, and R&D expensing affect the level and location of corporate investment.
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Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.