NAFTA tax law and policy : resolving the clash between economic and sovereignty interests /
Cockfield, Arthur J.
NAFTA tax law and policy : resolving the clash between economic and sovereignty interests / Arthur J. Cockfield. - Toronto, Ont. ; Buffalo, N.Y. : University of Toronto Press, ©2005. - 1 online resource (xvi, 249 pages)
Includes bibliographical references (pages 231-243) and index.
""CONTENTS""; ""TABLES""; ""PREFACE""; ""1 Introduction""; ""1 The Clash between Economic and Sovereignty Interests""; ""2 Increasing Cooperation on Tax Coordination""; ""3 Regulatory Emulation in Three-Player Game""; ""4 Outline of the Book""; ""PART I. THE CURRENT REGIME""; ""2 Background Issues""; ""1 Introduction""; ""2 Economic Concerns""; ""3 Political Concerns""; ""4 Conclusion""; ""3 The Tax Systems""; ""1 Introduction""; ""2 Difference in the Tax System""; ""3 Subnational Taxation""; ""4 International Aspects""; ""5 Conclusion""; ""4 Tax Coordination""; ""1 Introduction"" ""2 NAFTA and Taxation""""3 Tax Treaties in North America""; ""4 Conclusion""; ""PART II. THE ECONOMIC STAKES""; ""5 Taxes and Cross-Border Investments""; ""1 Introduction""; ""2 The Importance of Foreign Investment within North America""; ""3 Does Tax Influence the Movement of Foreign Direct Investment?""; ""4 Measuring the Influence of Taxes on Investment Decisions""; ""5 Studies of the NAFTA Tax Systems""; ""6 Conclusion""; ""6 The Impact of U.S. Dividend Tax Reform""; ""1 Introduction""; ""2 Capital Market Integration between Canada and the United States"" ""3 Dividend Tax Reform in the United States""""4 The Impact of U.S. Dividend Tax Reform on Canada""; ""5 Canadian Reaction to U.S. Dividend Tax Reform""; ""6 Conclusion""; ""PART III. SOVEREIGNTY CONCERNS""; ""7 Lessons from Europe""; ""1 Introduction""; ""2 European Economic Integration and Tax Harmonization""; ""3 The Drive towards Economic Integration under NAFTA""; ""4 The Loss of Sovereignty under NAFTA Tax Harmonization""; ""5 Conclusion""; ""8 E-Commerce Tax Policy""; ""1 Introduction""; ""2 Taxing Cross-Border E-Commerce Profits"" ""3 Enforcing GST and VAT Rules on E-Commerce Sales""""4 Using Internet Technologies for Tax Purposes""; ""5 Conclusion""; ""PART IV. DEVELOPING AN INTERNATIONAL TAX POLICY FOR NAFTA""; ""9 Balancing Economic and Sovereignty Interests""; ""1 Introduction""; ""2 Economic Interests""; ""3 The Sovereignty Interest""; ""4 Towards Heightened Multilateral Coordination""; ""5 Conclusion""; ""10 Modelling NAFTA Tax Competition""; ""1 Introduction""; ""2 Tax Competition: Theory versus Reality""; ""3 Regulatory Emulation""; ""4 A Game Theory Perspective on NAFTA Tax Competition""; ""5 Conclusion"" ""11 Recommendations""""1 Introduction""; ""2 Policy Recommendations""; ""3 Conclusion""; ""12 Conclusion""; ""NOTES""; ""SELECT BIBLIOGRAPHY""; ""INDEX""; ""A""; ""B""; ""C""; ""D""; ""E""; ""F""; ""G""; ""H""; ""I""; ""K""; ""L""; ""M""; ""N""; ""O""; ""P""; ""Q""; ""R""; ""S""; ""T""; ""U""; ""V""; ""W""
In NAFTA Tax Law and Policy, Arthur J. Cockfield analyzes these different tax systems and proposes a number of recommendations to reduce the harm caused by these barriers.
9781442683822 (electronic bk.) 1442683821 (electronic bk.) (alk. paper)
22573/ctt58zc6 JSTOR
Canada. 1992 oct. 7. Traités, etc.
Nordamerikanische Freihandelszone
North American Free Trade Agreement (1992 December 17)
North American Free Trade Agreement (1992 December 17)
Taxation--Law and legislation--North America.
Foreign trade regulation--North America.
Fiscal policy--North America.
Politique fiscale--Amérique du Nord.
Libre-échange--Amérique du Nord.
Droit fiscal--Amérique du Nord.
Commerce international--Réglementation--Amérique du Nord.
BUSINESS & ECONOMICS--International--Taxation.
LAW--Military.
Foreign trade regulation.
Taxation--Law and legislation.
Steuerrecht
North America--Economic integration.
Amérique du Nord--Intégration économique.
North America.
Electronic books.
Electronic books.
KDZ911 / .C63 2005eb
343.705/26
NAFTA tax law and policy : resolving the clash between economic and sovereignty interests / Arthur J. Cockfield. - Toronto, Ont. ; Buffalo, N.Y. : University of Toronto Press, ©2005. - 1 online resource (xvi, 249 pages)
Includes bibliographical references (pages 231-243) and index.
""CONTENTS""; ""TABLES""; ""PREFACE""; ""1 Introduction""; ""1 The Clash between Economic and Sovereignty Interests""; ""2 Increasing Cooperation on Tax Coordination""; ""3 Regulatory Emulation in Three-Player Game""; ""4 Outline of the Book""; ""PART I. THE CURRENT REGIME""; ""2 Background Issues""; ""1 Introduction""; ""2 Economic Concerns""; ""3 Political Concerns""; ""4 Conclusion""; ""3 The Tax Systems""; ""1 Introduction""; ""2 Difference in the Tax System""; ""3 Subnational Taxation""; ""4 International Aspects""; ""5 Conclusion""; ""4 Tax Coordination""; ""1 Introduction"" ""2 NAFTA and Taxation""""3 Tax Treaties in North America""; ""4 Conclusion""; ""PART II. THE ECONOMIC STAKES""; ""5 Taxes and Cross-Border Investments""; ""1 Introduction""; ""2 The Importance of Foreign Investment within North America""; ""3 Does Tax Influence the Movement of Foreign Direct Investment?""; ""4 Measuring the Influence of Taxes on Investment Decisions""; ""5 Studies of the NAFTA Tax Systems""; ""6 Conclusion""; ""6 The Impact of U.S. Dividend Tax Reform""; ""1 Introduction""; ""2 Capital Market Integration between Canada and the United States"" ""3 Dividend Tax Reform in the United States""""4 The Impact of U.S. Dividend Tax Reform on Canada""; ""5 Canadian Reaction to U.S. Dividend Tax Reform""; ""6 Conclusion""; ""PART III. SOVEREIGNTY CONCERNS""; ""7 Lessons from Europe""; ""1 Introduction""; ""2 European Economic Integration and Tax Harmonization""; ""3 The Drive towards Economic Integration under NAFTA""; ""4 The Loss of Sovereignty under NAFTA Tax Harmonization""; ""5 Conclusion""; ""8 E-Commerce Tax Policy""; ""1 Introduction""; ""2 Taxing Cross-Border E-Commerce Profits"" ""3 Enforcing GST and VAT Rules on E-Commerce Sales""""4 Using Internet Technologies for Tax Purposes""; ""5 Conclusion""; ""PART IV. DEVELOPING AN INTERNATIONAL TAX POLICY FOR NAFTA""; ""9 Balancing Economic and Sovereignty Interests""; ""1 Introduction""; ""2 Economic Interests""; ""3 The Sovereignty Interest""; ""4 Towards Heightened Multilateral Coordination""; ""5 Conclusion""; ""10 Modelling NAFTA Tax Competition""; ""1 Introduction""; ""2 Tax Competition: Theory versus Reality""; ""3 Regulatory Emulation""; ""4 A Game Theory Perspective on NAFTA Tax Competition""; ""5 Conclusion"" ""11 Recommendations""""1 Introduction""; ""2 Policy Recommendations""; ""3 Conclusion""; ""12 Conclusion""; ""NOTES""; ""SELECT BIBLIOGRAPHY""; ""INDEX""; ""A""; ""B""; ""C""; ""D""; ""E""; ""F""; ""G""; ""H""; ""I""; ""K""; ""L""; ""M""; ""N""; ""O""; ""P""; ""Q""; ""R""; ""S""; ""T""; ""U""; ""V""; ""W""
In NAFTA Tax Law and Policy, Arthur J. Cockfield analyzes these different tax systems and proposes a number of recommendations to reduce the harm caused by these barriers.
9781442683822 (electronic bk.) 1442683821 (electronic bk.) (alk. paper)
22573/ctt58zc6 JSTOR
Canada. 1992 oct. 7. Traités, etc.
Nordamerikanische Freihandelszone
North American Free Trade Agreement (1992 December 17)
North American Free Trade Agreement (1992 December 17)
Taxation--Law and legislation--North America.
Foreign trade regulation--North America.
Fiscal policy--North America.
Politique fiscale--Amérique du Nord.
Libre-échange--Amérique du Nord.
Droit fiscal--Amérique du Nord.
Commerce international--Réglementation--Amérique du Nord.
BUSINESS & ECONOMICS--International--Taxation.
LAW--Military.
Foreign trade regulation.
Taxation--Law and legislation.
Steuerrecht
North America--Economic integration.
Amérique du Nord--Intégration économique.
North America.
Electronic books.
Electronic books.
KDZ911 / .C63 2005eb
343.705/26