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U.S. Skeptical About Permanent Safe Harbor for GLOBE Tax Framework

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Hidden Research Incentives Face Progressive Attack

  • By Gary Clyde Hufbauer

Gary Clyde Hufbauer argues that low taxation of intellectual property sourced abroad provides a major, if hidden, tax incentive, and that taxing such income at a higher rate is a bad policy choice that will hinder future U.S. innovation.

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