NAFTA tax law and policy : resolving the clash between economic and sovereignty interests /

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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.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Cockfield, Arthur J.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Toronto, Ont. ; Buffalo, N.Y. : University of Toronto Press, ©2005.
Temas:
Canada. > Traités, etc. > 1992 oct. 7.
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.
Free trade > 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.
International economic integration
Fiscal policy
Foreign trade regulation
Taxation > Law and legislation
Steuerrecht
North America > Economic integration.
Amérique du Nord > Intégration économique.
North America
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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 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
  • 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
  • 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
  • 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

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