عنوان

Globalization and its tax discontents :

(Number (ISBN

0802099769

(Number (ISBN

9780802099761

Number

b415015

Title Proper

Globalization and its tax discontents :

General Material Designation

[Book]

Other Title Information

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

First Statement of Responsibility

edited by Arthur J. Cockfield

Place of Publication, Distribution, etc.

Toronto :

Name of Publisher, Distributor, etc.

University of Toronto Press,

Date of Publication, Distribution, etc.

c2010

Specific Material Designation and Extent of Item

xiv., 340 p. ;

Dimensions

24 cm

Text of Note

Includes bibliographical references and index

Text of Note

The Last Battleground of Globalization -- Taxing Foreign Direct Investment in a Non-cooperative Setting: Contributions by Alex Easson -- China's Tax Incentive Regime for Foreign Direct Investment: An Eassonian Analysis -- Outbound Direct Investment and the Sourcing of Interest Expense for Deductibility Purposes -- Assessing the Foreign Direct Investment Response to Tax Reform and Tax Planning -- Improving Inter-nation Equity through Territorial Taxation and Tax Sparing -- Harmonizing Corporate Income Taxes in the United States and the European Union: Legislative, Judicial, Soft-Law, and Cooperative Approaches -- Missing Women: Gender-Impact Analysis and International Taxation -- Canada's Evolving Tax Treaty Policy toward Low-Income Countries -- Tax Treaties and the Taxation of Non-residents' Capital Gains -- Tax Treaty Templates -- 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? -- The New Services Permanent Establishment Rule in the Canada-United States Tax Treaty -- Consumption Taxation of Cross-border Trade in Services in an Age of Globalization

0

Text of Note

"Increasingly linked by regional and global ties, national economies depend more than ever on international investments and trade. Agreements such as NAFTA [North American Free Trade Agreement] in North America and the regional integration of the European Union facilitate cross-border commerce. While trade has become international, however, taxation has remained national, preserving and strengthening one of the few remaining barriers to the flow of cross-national investments

Text of Note

In Globalization and Its Tax Discontents, some of the world's leading international tax scholars identify the ways that taxes can inhibit or promote international investments, and assess both government and private market responses to present challenges. Given the lack of meaningful government cooperation, the contributors integrate economic theory with elements of history, gender theory, and international relations to explore the potential development effective international tax rules and processes to tax international investments. Innovative, interdisciplinary, and comprehensive, Globalization and Its Tax Discontents sheds light on one of the last real policy battlegrounds of globalization."--pub. desc

Double taxation, Treaties

Fiscal policy

Income tax-- Foreign income

International business enterprises-- Taxation-- Law and legislation

Investments, Foreign-- Taxation-- Law and legislation

Law and globalization

Number

Edition

Class number

Book number

Cockfield, Arthur J

Date of Transaction

20110117233942.0

Electronic name

[Book]

Y