一、美国竞争力和境外税抵免美国跨国公司在国际市场上的竞争能力是跨国公司自身最为关心的,近来也受到国会和华盛顿政策制定者的特别关注。在1992年夏天召开的有关竞争力的听证会上,花费大量的时间和精力探讨了美国法律对打入国际市场上的美国公司产品与外国公司竞争中的不利方面。通常用于国外的投资要向外国政府纳税, I. Competitiveness of the United States and Offshore Tax Credit The competitiveness of multinational corporations in the international market is of primary concern to multinational corporations themselves and has recently received the special attention of Congressional and Washington policymakers. At a competitive hearing held in the summer of 1992, considerable time and effort were spent exploring the adverse aspects of the law of the United States in competing with U.S. companies and foreign companies in entering international markets. Often used for foreign investment tax to foreign governments,