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Borderline Case International Tax Policy Corporate Research and Development and Investment - U.S. Industry, Restructuring and Renewal Author: 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 t... more »
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