Allocation of Research and Development Costs and the U.S. Foreign Tax Credit.

Examines changing regulations regarding the allocation of R&D costs by multinational corporations and the implications for foreign tax credit. Explores connection between cost allocation and tax credit, Treasury regulations, Congressional action, and issues in Treasury regulations debate.

Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1988.
Series:	U.S. Congressional Research.
Subjects:	International economic relations. Research. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Examines changing regulations regarding the allocation of R&D costs by multinational corporations and the implications for foreign tax credit. Explores connection between cost allocation and tax credit, Treasury regulations, Congressional action, and issues in Treasury regulations debate.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.