International taxation and multinational activity [[electronic resource] /] / edited by James R. Hines Jr

• Record Nr.: UNINA9910454440503321
• Pubbl/distr/stampa: Chicago, Ill., : University of Chicago Press, c2001
• ISBN: 1-282-00490-5; 9786612004902; 0-226-34175-5
• Descrizione fisica: 1 online resource (285 p.)
• Collana: National Bureau of Economic Research Conference Report
• Altri autori (Persone): HinesJames R., Jr., <1958->
• Disciplina: 336.24/3
• Soggetti: Investments, Foreign; Investments, Foreign - Taxation; Electronic books.
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references and indexes.
• Nota di contenuto: Frontmatter -- Contents -- Acknowledgments -- Introduction -- 1. Has U.S. Investment Abroad Become More Sensitive to Tax Rates? -- 2. Tax Sparing and Direct Investment in Developing Countries -- 3. Does Corruption Relieve Foreign Investors of the Burden of Taxes and Capital Controls? -- 4. Transaction Type and the Effect of Taxes on the Distribution of Foreign Direct Investment in the United States -- 5. Tax Planning by Companies and Tax Competition by Governments: Is There Evidence of Changes in Behavior? -- 6. Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices -- 7. The Impact of Transfer Pricing on Intrafirm Trade -- 8. International Taxation and the Location of Inventive Activity -- 9. Taxation and the Sources of Growth: Estimates from U.S. Multinational Corporations -- Contributors -- Author Index -- Subject Index
• Sommario/riassunto: Because the actions of multinational corporations have a clear and direct effect on the flow of capital throughout the world, how and why these firms behave the way they do is a major issue for national governments and their policymakers. With an unprecedented ability to adjust the scale, character, and location of their global operations, international corporations have become increasingly sensitive to the ; kind and degree of tax obligations imposed on them by both host and home countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty payments, and research and development. National governments that tax the profits of international firms face important challenges in designing tax policies to attract them. This collection examines the global ramifications of tax policies, offering up-to-date, theoretically innovative, and empirically sound perspectives on a problem of immense significance to future economic growth around the globe.

Theory and Application of Graph Transformations [[electronic resource] ] : 6th International Workshop, TAGT'98 Paderborn, Germany, November 16-20, 1998 Selected Papers / / edited by Hartmut Ehrig, Gregor Engels, Hans-Jörg Kreowski, Grzegorz Rozenberg

• Record Nr.: UNISA996465588003316
• Pubbl/distr/stampa: Berlin, Heidelberg : , : Springer Berlin Heidelberg : , : Imprint : Springer, , 2000
• ISBN: 3-540-46464-6
• Edizione: [1st ed. 2000.]
• Descrizione fisica: 1 online resource (X, 506 p.)
• Collana: Lecture Notes in Computer Science, , 0302-9743 ; ; 1764
• Disciplina: 511.5
• Soggetti: Computers; Discrete mathematics; Mathematical logic; Computer science—Mathematics; Artificial intelligence; Theory of Computation; Discrete Mathematics; Mathematical Logic and Formal Languages; Symbolic and Algebraic Manipulation; Artificial Intelligence
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Bibliographic Level Mode of Issuance: Monograph
• Nota di bibliografia: Includes bibliographical references at the end of each chapters and ; index.
• Nota di contenuto: Graph Languages -- Some Remarks on the Generative Power of Collage Grammars and Chain-Code Grammars -- Tree Languages Generated by Context-Free Graph Grammars -- Neighborhood Expansion Grammars -- Neighborhood-Preserving Node Replacements -- Graph Theory -- Complexity Issues in Switching of Graphs -- The Power of Local Computations in Graphs with Initial Knowledge -- Categorical Approaches -- Double-Pullback Graph Transitions: A Rule-Based Framework with Incomplete Information -- Double-Pushout Approach with Injective Matching -- Node Replacement in Hypergraphs: Translating NCE Rewriting into the Pullback Approacht -- Pushout Complements for Arbitrary Partial Algebras -- Concurrency and Distribution -- Unfolding of Double-Pushout Graph Grammars is a Coreflection -- Local Views on Distributed Systems and Their Communication -- Dynamic Change Management by Distributed Graph Transformation: Towards Configurable Distributed Systems -- A Framework for NLC and ESM: Local Action Systems -- Artificial Intelligence -- Redundancy and Subsumption in High-Level Replacement Systems -- Knowledge Representation and Graph Transformation -- Utilizing Constraint Satisfaction Techniques for Efficient Graph Pattern Matching -- Visual Languages -- Conceptual Model of the Graphical Editor GenGEd for the Visual Definition of Visual Languages -- From Formulae to Rewriting Systems -- Hypergraphs as a Uniform Diagram Representation Model -- Specification Concepts -- Story Diagrams: A New Graph Rewrite Language Based on the Unified Modeling Language and Java -- A Fully Abstract Model for Graph-Interpreted Temporal Logic -- More About Control Conditions for Transformation Units -- Integrity Constraints in the Multi-Paradigm Language PROGRES -- Modularity and Refinement -- A Framework for Adding Packages to Graph Transformation Approaches -- Refinements of Graph Transformation Systems via Rule Expressions -- Simple Modules for Grace -- UML Packages for PROgrammed Graph REwriting Systems -- Incremental Development of Safety Properties in Petri Net Transformations -- Software Engineering -- Using Graph Transformation Techniques for Integrating Information from the WWW -- A Model Making Automation Process (MMAP) Using a Graph Grammar Formalism -- Graph-Based Models for Managing Development Processes, Resources, and Products -- Deriving Software Performance Models from Architectural Patterns by Graph Transformations.
• Sommario/riassunto: Theareaofgraphtransformationoriginatedinthelate1960sunderthename “graph grammars” – the main motivation came from practical considerations concerning pattern recognition and compiler construction. Since then, the list of areas which have interacted with the development of graph transformation has grown impressively. The areas include: software speci?cation and development, VLSI layout schemes, database design, modeling of concurrent systems, m- sively parallel computer architectures, logic programming, computer animation, developmentalbiology,musiccomposition,distributedsystems,speci?cationl- guages, software and web engineering, and visual languages. As a matter of fact, graph transformation is now accepted as a fundamental computation paradigm where computation includes speci?cation, programming, and implementation. Over the last three decades the area of graph transfor- tion has developed at a steady pace into a theoretically attractive research ?eld, important for applications. Thisvolume consistsofpapersselectedfromcontributionsto the Sixth Int- national Workshop on Theory and Applications of Graph Transformation that ; took place in Paderborn, Germany, November 16-20, 1998. The papers und- went an additional refereeing process which yielded 33 papers presented here (out of 55 papers presented at the workshop). This collection of papers provides a very broad snapshot of the state of the art of the whole ?eld today. They are grouped into nine sections representing most active research areas. Theworkshopwasthe sixth in a seriesof internationalworkshopswhich take place every four years. Previous workshops were called “Graph Grammars and Their Application to Computer Science”. The new name of the Sixth Workshop re?ectsmoreaccuratelythecurrentsituation,whereboththeoryandapplication play an equally central role.