Rachael Doud

Yale University

New Haven, CT 06520

United States

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Technological Innovation, International Competition, and the Challenges of International Income Taxation

Columbia Law Review, Vol. 113, 2013, Yale Law & Economics Research Paper No. 460, Columbia Law and Economics Working Paper No. 437
Number of pages: 100 Posted: 20 Oct 2012 Last Revised: 09 May 2013
Michael J. Graetz and Rachael Doud
Columbia Law School and Yale University
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Abstract:

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international taxation, patent boxes, R&D, IP income, technological innovation, income shifting, advanced manufacturing, tax policy, MNE