NAFTA tax law and policy : resolving the clash between economic and sovereignty interests / Arthur J. Cockfield.
Material type:
TextPublication details: Toronto, Ont. ; Buffalo, N.Y. : University of Toronto Press, ©2005.Description: 1 online resource (xvi, 249 pages)Content type: - text
- computer
- online resource
- 9781442683822
- 1442683821
- North American Free Trade Agreement (1992 December 17)
- Canada. Traités, etc. 1992 oct. 7
- North American Free Trade Agreement (1992 December 17)
- Nordamerikanische Freihandelszone
- Taxation -- Law and legislation -- North America
- Foreign trade regulation -- North America
- Fiscal policy -- North America
- North America -- Economic integration
- Politique fiscale -- Amérique du Nord
- Libre-échange -- Amérique du Nord
- Droit fiscal -- Amérique du Nord
- Commerce international -- Réglementation -- Amérique du Nord
- Amérique du Nord -- Intégration économique
- BUSINESS & ECONOMICS -- International -- Taxation
- LAW -- Military
- Foreign trade regulation
- Taxation -- Law and legislation
- North America
- Steuerrecht
- 343.705/26
- KDZ911 .C63 2005eb
- PR 2353
| Item type | Home library | Collection | Call number | Materials specified | Status | Date due | Barcode | |
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Electronic-Books
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OPJGU Sonepat- Campus | E-Books EBSCO | Available |
Includes bibliographical references (pages 231-243) and index.
Print version record.
""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.
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