Contents -- Preface -- Introduction -- INTERNATIONAL TAX POLICY AND TECHNOLOGY INVESTMENTS -- The Taxation of Foreign Direct Investment: Operational and Policy Perspectives -- International Taxation and Corporate R&D: Evidence and Implications -- R&D Tax Incentives and Manufacturing-Sector R&D Expenditures -- International Tax Policy, Investment, and Technology -- INDUSTRY PERSPECTIVES ON THE IMPACT OF INTERNATIONAL TAX RULES -- Impact of Tax Incentives on the Location of Investment: A Corporate Perspective -- The Virtual Global Electronic Economy -- Operating Through Joint Ventures Under U.S. International Tax Rules: Global Competition for R&D Investments -- TAX REFORM: PRESCRIPTIONS AND PROSPECTS -- International Tax and Competitiveness Aspects of Fundamental Tax Reform -- U.S. Tax Policy and Multinational Corporations: Incentives, Problems, and Directions for Reform -- Directions for International Tax Reform -- Tax Reform: Prescriptions and Prospects -- Glossary -- Index.