In the increasingly global business environment of the 1990s, policymakers and executives of multinational corporations must make informed decisions based on a sound knowledge of U.S. and foreign tax policy. 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 research and development spending, the extent...