3. The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad

Chapters in this book

1. Frontmatter i
2. Contents vii
3. Prefatory Note ix
4. Introduction 1
5. I. Challenges in Measuring Trade in Services
6. 1. Measuring International Trade in Services 27
7. 2. Improved Measures of U.S. International Services: The Cases of Insurance, Wholesale and Retail Trade, and Financial Services 75
8. II. R&D and Intellectual Property
9. 3. The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad 111
10. 4. Measuring Payments for the Supply and Use of Intellectual Property 139
11. 5. R&D Exports and Imports: New Data and Methodological Issues 175
12. 6. International Trade in Motion Picture Services 203
13. III. Offshoring of Services
14. 7. Does Service Offshoring Lead to Job Losses? Evidence from the United States 227
15. 8. Outsourcing and Imported Services in BEA’s Industry Accounts 247
16. 9. We Can Work It Out: The Globalization of ICT-Enabled Services 289
17. IV. Topics in the Measurement of Price and Productivity
18. 10. The Contribution of Multinational Corporations to U.S. Productivity Growth, 1977–2000 331
19. Contributors 365
20. Author Index 369
21. Subject Index 373