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NAFTA tax law and policy : resolving the clash between economic and sovereignty interests /
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.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Toronto, Ont. ; Buffalo, N.Y. :
University of Toronto Press,
©2005.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Cockfield, Arthur J. | |
| 245 | 1 | 0 | |a NAFTA tax law and policy : |b resolving the clash between economic and sovereignty interests / |c Arthur J. Cockfield. |
| 260 | |a Toronto, Ont. ; |a Buffalo, N.Y. : |b University of Toronto Press, |c ©2005. | ||
| 300 | |a 1 online resource (xvi, 249 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
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| 504 | |a Includes bibliographical references (pages 231-243) and index. | ||
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a 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 | |
| 505 | 8 | |a 2 NAFTA and Taxation3 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 | |
| 505 | 8 | |a 3 Dividend Tax Reform in the United States4 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 | |
| 505 | 8 | |a 3 Enforcing GST and VAT Rules on E-Commerce Sales4 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 | |
| 505 | 8 | |a 11 Recommendations1 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 | |
| 520 | |a 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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| 630 | 0 | 0 | |a North American Free Trade Agreement |d (1992 December 17) |
| 610 | 1 | 6 | |a Canada. |t Traités, etc. |d 1992 oct. 7. |
| 630 | 0 | 7 | |a North American Free Trade Agreement (1992 December 17) |2 fast |
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| 651 | 0 | |a North America |x Economic integration. | |
| 650 | 0 | |a Free trade |z North America. | |
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| 651 | 7 | |a North America |2 fast |1 https://id.oclc.org/worldcat/entity/E39PBJxRHKPqWyj6g89H9PwHmd | |
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| 776 | 0 | 8 | |i Print version: |a Cockfield, Arthur J. |t NAFTA tax law and policy. |d Toronto, Ont. ; Buffalo, N.Y. : University of Toronto Press, ©2005 |w (DLC) 2005276416 |
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