Cargando…
Globalization and Its Tax Discontents : Tax Policy and International Investments.
Innovative, interdisciplinary, and comprehensive, Globalization and Its Tax Discontents sheds light on one of the last real policy battlegrounds of globalization.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Toronto :
University of Toronto Press,
2010.
|
| Edición: | 2nd ed. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000Mi 4500 | ||
|---|---|---|---|
| 001 | EBOOKCENTRAL_ocn958580394 | ||
| 003 | OCoLC | ||
| 005 | 20240329122006.0 | ||
| 006 | m o d | ||
| 007 | cr |n|---||||| | ||
| 008 | 160917s2010 onc o 000 0 eng d | ||
| 040 | |a EBLCP |b eng |e pn |c EBLCP |d OCLCQ |d MERUC |d ZCU |d ICG |d OCLCO |d OCLCQ |d OCLCF |d TKN |d DKC |d AU@ |d OCLCQ |d OCL |d OCLCQ |d OCLCO |d OCLCQ |d OCLCO |d OCLCL | ||
| 020 | |a 9781442660021 | ||
| 020 | |a 1442660023 | ||
| 035 | |a (OCoLC)958580394 | ||
| 050 | 4 | |a K4528 |b .G563 2010 | |
| 082 | 0 | 4 | |a 343.04 |
| 049 | |a UAMI | ||
| 100 | 1 | |a Cockfield, Arthur J. | |
| 245 | 1 | 0 | |a Globalization and Its Tax Discontents : |b Tax Policy and International Investments. |
| 250 | |a 2nd ed. | ||
| 260 | |a Toronto : |b University of Toronto Press, |c 2010. | ||
| 300 | |a 1 online resource (355 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 588 | 0 | |a Print version record. | |
| 520 | |a Innovative, interdisciplinary, and comprehensive, Globalization and Its Tax Discontents sheds light on one of the last real policy battlegrounds of globalization. | ||
| 505 | 0 | |a Cover -- Contents -- Preface -- PART I: DESIGNING TAX RULES FOR FOREIGN DIRECT INVESTMENT -- 1 Introduction: The Last Battleground of Globalization -- 1.0 The Battle for International Investments -- 2.0 The Increasing Sensitivity of Cross-border Investment to Tax -- 3.0 The Need for Diverse Scholarly Tools to Address Policy Concerns -- 4.0 Outline of the Book -- 2 Taxing Foreign Direct Investment in a Non-cooperative Setting: Contributions by Alex Easson -- 1.0 Introduction -- 2.0 Policy Implications of a Non-cooperative Setting -- 3.0 Designing Tax Incentives in a Non-cooperative Setting -- 4.0 Collective Action Responses -- 5.0 Conclusion -- 3 China's Tax Incentive Regime for Foreign Direct Investment: An Eassonian Analysis -- 1.0 Introduction -- 2.0 China's Tax Incentives Prior to 2008 -- 3.0 The Tax Incentives Regime in the 2008 EIT Law -- 4.0 Conclusions -- 4 Outbound Direct Investment and the Sourcing of Interest Expense for Deductibility Purposes -- 1.0 Introduction -- 2.0 Behavioural Margins Implicated by an Unrestricted Interest- Expense Deduction -- 3.0 National Welfare, Ownership Neutrality, and Interest Deductibility -- 4.0 The 'Middle Ground' Appeal of a Thin-Capitalization-Deductibility Restriction -- 5.0 Conclusion -- 5 Assessing the Foreign Direct Investment Response to Tax Reform and Tax Planning -- 1.0 Introduction -- 2.0 The Basic Approach to Assessing the FDI Response to Tax Reform -- 3.0 Cross-border Financing Developments -- 4.0 Cross-border AETR/METR Analysis: A Focus on Tax-Planning Effects -- 5.0 Factoring Tax Planning into Assessments of the FDI Response to Tax Reform -- PART II: THE IMPACT OF GLOBALIZATION -- 6 Improving Inter-nation Equity through Territorial Taxation and Tax Sparing -- 1.0 Introduction -- 2.0 Inter-nation Equity -- 3.0 Why Should Equity Be Taken Seriously Now? | |
| 505 | 8 | |a 4.0 Tax Reforms towards Inter-nation Equity -- 5.0 Conclusions -- 7 Harmonizing Corporate Income Taxes in the United States and the European Union: Legislative, Judicial, Soft-Law, and Cooperative Approaches -- 1.0 Introduction -- 2.0 Corporate Tax Harmonization in the EU -- 3.0 Corporate Tax Harmonization in the United States -- 4.0 Summary Comparison and Commentary -- 8 Missing Women: Gender-Impact Analysis and International Taxation -- 1.0 Finding Women in International and Tax Law -- 2.0 The Gender Impact of Overseas Development and Aid Programs -- 3.0 Domestic Taxation of Outward FDI -- 4.0 Developing-Country Taxation of Inward FDI -- 5.0 Conclusions -- 9 Globalization and the Hong Kong Revenue Regime -- 1.0 Introduction -- 2.0 The Evolution of Hong Kong's Political Structure -- 3.0 Revenue Regime Development in Hong Kong -- 4.0 Conclusion -- PART III: TAX TREATIES -- 10 Canada's Evolving Tax Treaty Policy toward Low-Income Countries -- 1.0 The Importance of Tax Treaty Design for Low-Income Countries -- 2.0 Alex Easson's Assessment of Canada's Tax Treaty Policies to 1988 -- 3.0 Canada's Tax Treaty Policy toward Low-Income Countries since 1988 -- 4.0 Future Directions in Canada's Tax Treaty Policy toward Low-Income Countries -- 11 Tax Treaties and the Taxation of Non-residents' Capital Gains -- 1.0 Introduction -- 2.0 Why Land? -- 3.0 Gains and Capital Gains -- 4.0 Real Property -- 5.0 Interposed Entities -- 6.0 Applying Pre-capital Gains Treaties -- 7.0 Looking Forward -- 12 Tax Treaty Templates -- 1.0 Introduction -- 2.0 Problems with the Current Tax Treaty Network -- 3.0 A Possible Solution -- 4.0 Conclusion -- PART IV: TAXING CROSS-BORDER SERVICES AND SERVICE PROVIDERS -- 13 Tax Discrimination and Trade in Services: Should the Nondiscrimination Article in the OECD Model Treaty Provide the Missing Link between Tax and Trade Agreements? | |
| 505 | 8 | |a 1.0 Overview -- 2.0 Trade Agreements -- 3.0 The Non-discrimination Article in the OECD Model -- 4.0 The Interaction of Tax and Trade Agreements: The Bottom Line -- 5.0 Proposed Solution: Expand the Non-discrimination Article -- 6.0 Other Reasons Not to Expand the Non-discrimination Article -- 7.0 Conclusions -- 14 The New Services Permanent Establishment Rule in the Canada-United States Tax Treaty -- 1.0 Introduction -- 2.0 The Services PE Rules in the United Nations and OECD Model Conventions -- 3.0 Article V(9) of the Fifth Protocol -- 4.0 Conclusion -- 15 Consumption Taxation of Cross-border Trade in Services in an Age of Globalization -- 1.0 Introduction -- 2.0 Taxation of Goods -- 3.0 Taxation of Services -- 4.0 Conclusion -- Contributors -- Index -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- K -- L -- M -- N -- O -- P -- Q -- R -- S -- T -- U -- V -- W -- Z. | |
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 600 | 1 | 0 | |a Easson, A. J. |
| 600 | 1 | 7 | |a Easson, A. J. |2 fast |
| 650 | 0 | |a Investments, Foreign |x Taxation |x Law and legislation. | |
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation. | |
| 650 | 0 | |a Double taxation |v Treaties. | |
| 650 | 0 | |a Law and globalization. | |
| 650 | 6 | |a Double imposition |v Conventions. | |
| 650 | 6 | |a Droit et mondialisation. | |
| 650 | 7 | |a Double taxation |2 fast | |
| 650 | 7 | |a International business enterprises |x Taxation |x Law and legislation |2 fast | |
| 650 | 7 | |a Investments, Foreign |x Taxation |x Law and legislation |2 fast | |
| 650 | 7 | |a Law and globalization |2 fast | |
| 655 | 7 | |a Treaties |2 fast | |
| 758 | |i has work: |a Globalization and its tax discontents (Text) |1 https://id.oclc.org/worldcat/entity/E39PCGWHFdhwmjCGTjQC6CD7BP |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Cockfield, Arthur J. |t Globalization and Its Tax Discontents : Tax Policy and International Investments. |d Toronto : University of Toronto Press, ©2010 |z 9780802099761 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=4669653 |z Texto completo |
| 938 | |a EBL - Ebook Library |b EBLB |n EBL4669653 | ||
| 994 | |a 92 |b IZTAP | ||