2 edition of Taxes, technology transfer, and the R&D activities of multinational firms found in the catalog.
Taxes, technology transfer, and the R&D activities of multinational firms
Hines, James R.
|Statement||James R. Hines, Jr.|
|Series||NBER working paper series -- working paper no. 4932, Working paper series (National Bureau of Economic Research) -- working paper no. 4932.|
|Contributions||National Bureau of Economic Research.|
|The Physical Object|
|Pagination||23,  p. :|
|Number of Pages||23|
The panel believes that mutual observance of these principles by German and U.S. organizations will help overcome many of the impediments to mutually beneficial transatlantic collaboration in R&D and technology transfer identified above and will encourage R&D-funding and R&D-performing institutions based in other countries to follow their lead. Taxpayers who make year-end transfer pricing adjustments when a transfer price is not at arm’s length may trigger secondary tax consequences in a multinational group. It is important for companies to review transfer pricing allocations made as a result of an IRS /foreign tax authority audit or those allocations that they make on their own. The Multinationalization of Firms and the Transfer of Technology. The process of putting into production upstream research and development is not a one-sided transfer of information from the R&D department to the production department. Teece, D. Technology transfer by multinational rms: The resource costs of transferring.
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Taxes, Technology Transfer, and the R&D Activities of Multinational Firms James R. Hines, Jr. Chapter in NBER book The Effects of Taxation on Multinational Corporations (), Martin Feldstein, James R.
Hines Jr., R. Glenn Hubbard, editors (p. - Cited by: Taxes, Technology Transfer, and R&D by Multinational Firms James R. Hines, Jr., James R. Hines Jr., R. Glenn Hubbard Chapter in NBER book Taxing Multinational Corporations (), Martin Feldstein, James R.
Hines Jr., R. Glenn Hubbard, editors (p. 51 - 62) Conference held Ap Published in January by University of Chicago PressCited by: Taxes, technology transfer, and the R & D activities of multinational firms.
Cambridge, MA: National Bureau of Economic Research, © (OCoLC) Material Type: Government publication, National government publication, Internet resource: Document Type: Book, Internet Resource: All Authors / Contributors. Get this from a library. Taxes, Technology Transfer, and the R & D Activities of Multinational Firms.
[James R Jr Hines; National Bureau of Economic Research.;] -- Multinational firms that use domestic technologies in foreign locations are required to pay royalties from foreign users to domestic owners.
Foreign governments often tax these royalty payments. "Taxes, Technology Transfer, and the R&D Activities of Multinational Firms," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pagesNational Bureau of Economic Research, Inc.
Belderbos, Rene & Ito, Banri & Wakasugi, Ryuhei, "Intra-firm technology transfer and R&D in foreign affiliates: Substitutes or complements. Evidence from Japanese multinational firms," Journal of the Japanese and International Economies, Elsevier. 8: Taxes, Technology Transfer, and the R&D Activities of Multinational Firms Technology transfer R.
Hines, Jr Comment: Adam B. Jaffe 9: Do Repatriation Taxes Matter. Evidence from the Tax Returns of U.S. Multinationals Rosanne Altshuler, T. Scott Newlon. "Taxes, Technology Transfer, and the R&D Activities of Multinational Firms." In The Effects of Taxation on Multinational Corporations, edited by M.
Feldstein, J. Hines Jr., and G. Hubbard, National Bureau of Economic Project Report Research. Multinational Firms and Technology Transfer Article in Scandinavian Journal of Economics (4) February with Reads How we measure 'reads'.
Grubert, Harry (), Royalties, Dividends, and R&D, Paper presented at the Proceedings of the Eighty-Seventh Annual Conference on Taxation, Columbus, OH. Grubert, Harry and Mutti, John (), 'Taxes, Tariffs and Transfer Pricing in Multinational Corporation Decision Making', 33 Review of Economics and Statistics, paradigm is sometimes extended to international as well as domestic technology transfer (Rodriguez, I).2 Buttressing this view is a common belief that * The findings described in this paper resulted from research undertaken for my Ph.D.
dissertation, "The Multinational Corporation and the Resource Cost of International Technology Transfer". The effects of taxation on multinational corporations The effects of taxation on multinational corporations. Publication date and firm investment behavior / Jason G.
Cummins, Trevor S. Harris, and Kevin A. Hassett -- Taxes, technology transfer and the R & D activities of multinational firms / James R.
Hines, Jr. -- Do repatriation Pages: 1. Introduction. In recent years, intangible assets have gained increasing importance in the corporate production process (e.g.
Hall, ).Since access to financial capital has been substantially improved, physical assets Taxes less scarce (Zingales, ) and intangible factors related to product innovation and marketing are increasingly seen as the key to competitive Cited by: Multinational Firms in the World Economy.
from the TNC as a mere vehicle of technology transfer towards. Overseas R&D in multinational enterprises responds to.
Introduction. There is increasing interest both among researchers and policy makers in international technology transfer and overseas R&D undertaken by multinational firms (e.g. Branstetter et al., ).The introduction of new and improved technologies through intra-firm international knowledge transfer and the adaptation and augmentation of these technologies Cited by: Ten papers assess the role played by multinational firms and their investment in the U.S.
economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing. Taxes that directly affect multinational firms and their effect: a.
Profit taxes, tax incentives towards tangible (capital) and non -tangible (R&D) investments, and labor taxes. Effect of taxes on multinational outcomes: investment and location.
Further aspects of the effect of taxation on multinational firm behavior. : Peter H. Egger, Peter H. Egger, Michael Stimmelmayr, Michael Stimmelmayr.
The reason why multinational firms may view the average effective tax rate as a better measure of the actual tax burden is because of the various deductions, exemptions, and credits that countries Author: Tax Foundation.
Teece, D.J. “Technology Transfer by Multinational Firms: The Resource Cost of Transferring Technological Know-how.” The Economic Journal, June,pp– Google ScholarCited by: 1. Multinational corporations participate in business in two or more countries.
MNC can have a positive economic effect on the country where the business is taking place. Written for a nontechnical audience, Taxing Multinational Corporations summarizes the up-to-the-minute research on the structure and effects of tax policies collected in The Effects of Taxation on Multinational Corporations.
The book covers such practical issues as the impact of tax law on U.S. competitiveness, the volume and location of. 5 where Fi is the technical factor associated with direct effects of technology transfers from FDI in industry i, Si is the technical factor associated with spillovers of FDI in the industrial sector, and Ri is the technical factor associated with FDI absorptive capacity in the industry.
Being the elasticities of F, S, and R, respectively, β3 thus measures the direct impact of FDI on the. ties of multinational ﬁrms has been subjected to careful quantitative scru-tiny over the last decade, with few (if any) of its implications emerging intact.
Recent evidence indicates that taxation signiﬁcantly inﬂuences the location of FDI, corporate borrowing, transfer pricing, dividend and roy-alty payments, and R&D performance. multinational companies are looking to tax technology as the basis for a worldwide control system for master file and country-by-country reporting.
And when it comes to audit substantiation and closing activities, there is no better source of accurate data thanFile Size: 1MB.
2 De Simone, L. “Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?” Journal of Accounting and Economics 61(1): o American Taxation Association / PricewaterhouseCoopers Outstanding Tax Dissertation Award Multinationals ‘exaggerated’ research activity to lower tax bills Departmental review indicates contentious tax credit plays vital role in supporting jobs Thu, Sep 3,Author: Carl O'brien.
Journal Article File Downloads Abstract Views; Last month: 3 months: 12 months: Total: Last month: 3 months: 12 months: Total "Basket cases": Tax incentives and international joint venture participation by American multinational firms.
R&D Co-practice and 'Reverse' Knowledge Integration in Multinational Firms Author(s): Tony S. Frost and Changhui Zhou Source: Journal of International Business Studies, Vol. 36, No. 6 (Nov., ), pp. Cited by: or more employees and firms with internal R&D expenditures in Inthe panel was enlarged with two new sets of firms employing fewer than employees: firms with external R&D expenditure but without internal R&D expenditure, and non-innovative firms.
The data after are not available yet. (R&D) andtechnologytransfer by multinationalenterprises (MNEs). The analysisis based on a unique data material collected by IUI since covering Swedish MNEs in manufacturing.
The thesis focusses on two questions. First, to what extent do firms transfer technology to their affiliateslocated abroad. Second, what is the role ofR&D undertakenCited by: I have just written a book with the primary objective to answer this question, why multinational firms concentrate their innovation activities specifically, the book focuses on.
on the location of R&D activity within multinational companies. Several papers in this literature assess the e ects of R&D tax credits and allowances on R&D investments. Early papers by Hall () and Hines () study the responsiveness of corporate R&D to the Research and Experimentation Tax Credit in the US and nd signi -Cited by: 6.
Morck, Randall and Yeung, Bernard Foreign Acquisitions: When Do They Make Sense?. Managerial Finance, Vol. 17, Issue. 6, p. Olibe, Kingsley O. and Crumbley Cited by: Multinational enterprises (MNEs) play a pivotal role in the development of many emerging economies. In consequence, they became the focus of scholarly research by economists and policy analysts.
In contrast, international business scholars have been comparatively uninterested in analysing this role of MNEs. Yet they could make important Cited by: Taxes, transfer pricing, and the multinational enterprise. The Oxford Handbook in International Business.
Oxford University Press: Oxford, Goncharov, I., & Zimmermann, J. Earnings management when incentives compete: The role of tax accounting in Russia. Journal of International Accounting Research, 5, Author: Yosra Makni Fourati, Rafika Madhi, Ahmad Alqatan.
Full text of "Transfer pricing in the multinational firm" See other formats LIBRARY OF THE MASSACHUSETTS INSTITUTE OF TECHNOLOGY WORKING PAPER) P. SLOAN SCHOOL OF MANAGE TRANSFER PRICING IN THE MULTINATIONAL FIRM by James S. Shulman MASS. INST. TECH JUL 8 DEWEY LIBRARY q June MASSACHUSETTS.
This chapter provides an overview of innovation and technology transfer within the highway industry; specific technology transfer activities of the Federal Highway Administration (FHWA) and others are reviewed in Chapter teristics of the highway industry and highway research programs that affect innovation and technology transfer are described first.
generally benefits smaller firms, including startups, more than larger ones. However, some large businesses are structured as pass-throughs, and some small ones are C corporations. Limits on using losses apply to all firms, but can hit startups harder than mature firms that can offset losses against previous by: 2.
A corporate haven, corporate tax haven, or multinational tax haven, is a jurisdiction that multinational corporations find attractive for establishing subsidiaries or incorporation of regional or main company headquarters, mostly due to favourable tax regimes (not just the headline tax rate), and/or favourable secrecy laws (such as the avoidance of regulations or disclosure of.
3 2. Theoretical Framework The R&D location decision of the MNE is governed by both considerations which compel it to keep R&D as a headquarter function (centripetal factors) and those which tend to pull it away from the centre and into peripheral locations (centrifugal factors) (Cavesp ).The centripetal factors are of two major forms.
First, technology - the. This study examines the effects of taxation on the incentives of multinational firms to develop and use intellectual property. We model optimal investment and production decisions by firms that engage in a patent race by making R&D investments. We investigate how taxes affect the level and efficiency of R&D investments, and how these effects Cited by: This includes concepts like Managing International technology transfer, technology and corporate strategy, managing technological change, technology forecasting, strategic management of R&D, managing new product and process development, career management in R&D and modern manufacting management concepts like J IT, TQM, joint venture based on.some increased R&D investment by domestic firms has led to an estimated increase in R&D from an average of about per cent of GDP for the 20 years up to .