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"Basket" Cases: International Joint Ventures After the Tax Reform Act of 1986

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NBER1996-09-01 更新2025-01-04 收录
下载链接:
https://www.nber.org/papers/w5755
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资源简介:
This paper examines the impact of the Tax Reform Act of 1986 (TRA) on international joint ventures by American firms. The evidence suggests that the TRA had a significant effect on the organizational form of U.S. business activity abroad. The TRA mandates the use of separate credits on income
提供机构:
美国国家经济研究局
创建时间:
1996-09-01
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