Cuno and Competitiveness PDF Download

Author: United States. Congress. Senate. Committee on Finance. Subcommittee on International Trade
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 144

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Author: United States. Congress
Publisher: Createspace Independent Publishing Platform
ISBN: 9781984987686
Category :
Languages : en
Pages : 142

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Cuno and competitiveness : where to draw the line : hearing before the Subcommittee on International Trade of the Committee on Finance, United States Senate, One Hundred Ninth Congress, second session, March 16, 2006.

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Category :
Languages : en
Pages :

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Author: United States. Congress. Senate. Committee on Finance
Publisher:
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Category :
Languages : en
Pages :

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Author: Peter D. Enrich
Publisher:
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Category :
Languages : en
Pages : 0

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In response to legal challenges to the constitutionality of many state tax incentives designed to influence business location decisions, federal legislation has been proposed that is designed to shelter a wide range of such incentives from Commerce Clause scrutiny. In this testimony, offered before the Senate Finance Committee's Subcommittee on International Trade, I present two reasons why Congress should approach the proposed legislation with great caution: First, the accelerating proliferation of state and local business tax incentives that are conditioned on business location and that discriminate in favor of in-state activity is contrary to the national interest and should not be encouraged by federal legislation. Second, the approach taken by the proposed legislation - which seeks to authorize certain location-based incentives, such as investment tax credits, while not authorizing other similar incentives of kinds previously invalidated by the courts - is doomed to failure, because the line it attempts to draw is arbitrary and insubstantial.

Author: United States. Congress
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1144

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Author: Michael E. Porter
Publisher: Simon and Schuster
ISBN: 145165149X
Category : Business & Economics
Languages : en
Pages : 906

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Now beyond its eleventh printing and translated into twelve languages, Michael Porter’s The Competitive Advantage of Nations has changed completely our conception of how prosperity is created and sustained in the modern global economy. Porter’s groundbreaking study of international competitiveness has shaped national policy in countries around the world. It has also transformed thinking and action in states, cities, companies, and even entire regions such as Central America. Based on research in ten leading trading nations, The Competitive Advantage of Nations offers the first theory of competitiveness based on the causes of the productivity with which companies compete. Porter shows how traditional comparative advantages such as natural resources and pools of labor have been superseded as sources of prosperity, and how broad macroeconomic accounts of competitiveness are insufficient. The book introduces Porter’s “diamond,” a whole new way to understand the competitive position of a nation (or other locations) in global competition that is now an integral part of international business thinking. Porter's concept of “clusters,” or groups of interconnected firms, suppliers, related industries, and institutions that arise in particular locations, has become a new way for companies and governments to think about economies, assess the competitive advantage of locations, and set public policy. Even before publication of the book, Porter’s theory had guided national reassessments in New Zealand and elsewhere. His ideas and personal involvement have shaped strategy in countries as diverse as the Netherlands, Portugal, Taiwan, Costa Rica, and India, and regions such as Massachusetts, California, and the Basque country. Hundreds of cluster initiatives have flourished throughout the world. In an era of intensifying global competition, this pathbreaking book on the new wealth of nations has become the standard by which all future work must be measured.

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Category : Chemical engineering
Languages : en
Pages : 752

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Author: Alexander Rust
Publisher: Kluwer Law International B.V.
ISBN: 9041146253
Category : Law
Languages : en
Pages : 232

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This book provides clear guidance on what constitutes State Aid in the area of tax law. It clearly explains the situations in which beneficial tax provisions for the taxpayer – e.g., lower tax rates for certain industries or for certain economic zones, advantageous depreciation rules, or exemptions – can be declared void by the European Commission. The difficult controlling concept of ‘selectivity’ of an aid is dealt with extensively. Drawing on familiarity with the practice of the Commission, as well as the jurisprudence of the General Court and of the Court of Justice, thirteen knowledgeable contributors present valuable arguments in case the Commission requires the repayment of advantages received. Among the topics and issues covered are the following: how unregulated tax incentive competition between States leads to a ‘win’ by one State and a ‘loss’ by another; the legal uncertainty attached to the Commission’s decision following notification of a proposed tax incentive; the role of the Commission’s Code of Conduct; calculating the amount of recovery of illegal State Aid; application of State Aid rules in the area of indirect taxation (e.g., VAT and excise duties); investment fund regimes; subnational regional aid; ‘patent box’ regimes; foreign source income; and taxpayers’ exclusion from infringement proceedings and subsequent appeals. Complete with case studies and analyses of the latest case law on selectivity, this invaluable resource will be welcomed by practitioners who, although they may be well-versed in tax law, are sure to benefit greatly from the authors’ expert guidance on State Aid provisions and the rules on harmful tax competition.

Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category :
Languages : en
Pages : 96

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