Globalization effects on the research and development landscape -- Global technology awareness -- Public-private partnerships for technology collaboration -- Appendixes. A. Workshop statement of task -- B. Workshop participants -- C. Workshop agenda -- D. Acronyms.

Definitions and theories -- Jurisdiction : the taxing power -- Sources -- The setting of the tax system -- Tax avoidance -- Historical introduction -- Income tax : basic concepts -- The tax unit -- Taxation and Social Security -- Deductions and credits for taxpayer expenditure and losses --...