"Basket" Cases: International Joint Ventures After the Tax Reform Act of 1986
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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
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美国国家经济研究局创建时间：
1996-09-01
