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      <marc:subfield code="a">International implications of U.S. business tax reform / </marc:subfield>
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      <marc:subfield code="c">[by] Andrew B. Lyon ; prepared for the Technical Committee on Business Taxation. </marc:subfield>
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      <marc:subfield code="a">"This paper examines the effects of recent tax law changes in the United States and the potential for fundamental tax reform to alter the incentives facing businesses in their real and financial behaviour. After first providing an overview of the tax system of the United States, the paper examines the changes enacted as part of the 1986 Tax Reform Act affecting business taxation at both the domestic and international level."--Abstract.</marc:subfield>
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      <marc:subfield code="a">This paper examines the effects of recent tax law changes in the United States and the potential for fundamental tax reform to alter the incentives facing businesses in their real and financial behaviour. After first providing an overview of the tax system of the United States, the paper examines the changes enacted as part of the 1986 Tax Reform Act affecting business taxation at both the domestic and international level.--Abstract</marc:subfield>
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      <marc:subfield code="t">Les répercussions internationales de la réforme de la fiscalité des entreprises aux États-Unis / </marc:subfield>
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      <marc:subfield code="t">International implications of U.S. business tax reform / </marc:subfield>
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