عنوان

Globalization and its tax discontents :

0802099769 (cloth : alk. paper)

9780802099761 (cloth : alk. paper)

b415016

Globalization and its tax discontents :

[Book]

tax policy and international investments : essays in honour of Alex Easson /

edited by Arthur J. Cockfield.

Buffalo :

University of Toronto Press,

c2010.

xiv, 340 p. ;

24 cm.

Based on papers originally presented at a symposium held at Queen's University on Feb. 29, 2008.

Includes bibliographical references and index.

Introduction : the last battleground of globalization / Arthur J. Cockfield -- Taxing foreign direct investment in a non-cooperative setting : contributions by Alex Easson / Arthur J. Cockfield -- China's tax incentive regime for foreign direct investment : an Eassonian analysis / Andrew Halkyard and Ren Linghui -- Outbound direct investment and the sourcing of interest expense for deductibility purposes / Tim Edgar -- Assessing the foreign direct investment response to tax reform and tax planning / W. Steven Clark -- Improving inter-nation equity through territorial taxation and tax sparing / Jinyan Li -- Harmonizing corporate income taxes in the United States and the European Union : legislative, judicial, soft-law, and cooperative approaches / Charles E. McLure, Jr -- Missing women : gender-impact analysis and international taxation / Kathleen Lahey -- Globalization and the Hong Kong revenue regime / Richard Cullen and Antonietta Wong -- Canada's evolving tax treaty policy toward low-income countries / Kim Brooks -- Tax treaties and the taxation of non-residents' capital gains / Richard Krever -- Tax treaty templates / Victor Thuronyi -- Tax discrimination and trade in services : should the non-discrimination article in the OECD model treaty provide the missing link between tax and trade agreements? / Catherine Brown -- The new services permanent establishment rule in the Canada-United States tax treaty / Brian J. Arnold -- Consumption taxation of cross-border trade in services in an age of globalization / Walter Hellerstein.

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Easson, A. J.

Double taxation-- Treaties.

International business enterprises-- Taxation-- Law and legislation.

Investments, Foreign-- Taxation-- Law and legislation.

Law and globalization.

Cockfield, Arthur J.

Easson, A. J.

20101013025715.0

[Book]

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