The book Ownership Across National Frontiers was written by author Richard Robinson Here you can read free online of Ownership Across National Frontiers book, rate and share your impressions in comments. If you don't know what to write, just answer the question: Why is Ownership Across National Frontiers a good or bad book?
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Special tax allowances - depletion allowances and the right to include intangible development costs as current expenses (rather than capital investment) in respect to certain mineral explorations are available only for U. S. Corporations, which means that any foreign ownership must be in the U. S. Firm, not in the overseas venture (which must take the form of a branch to qualify for these allowances). 20. Special tax deductions - certain tax deductions (e. G. , for Western Hemisphere Trade Corp...orations or China Trade Act Corporations) are only available to U. S. Corporations, which rules out any foreign ownership of overseas enterprise. Admittedly, some of these categories do not dictate ownership by U. S. Nationals or corporations, but by compelling incorporation within the United States, participation by foreign business interests become more complicated. In discussing control requirements - our fourth critical variable relative to choice of ownership strategy - it is important to make explicit the implicit assumptions made by those who simply equate equity ownership with control.
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