Globalization and Its Tax Discontents : Tax Policy and International Investments.

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Innovative, interdisciplinary, and comprehensive, Globalization and Its Tax Discontents sheds light on one of the last real policy battlegrounds of globalization.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Cockfield, Arthur J.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Toronto : University of Toronto Press, 2010.
Edición:2nd ed.
Temas:
Easson, A. J.
Investments, Foreign > Taxation > Law and legislation.
International business enterprises > Taxation > Law and legislation.
Double taxation > Treaties.
Law and globalization.
Double imposition > Conventions.
Droit et mondialisation.
Double taxation
International business enterprises > Taxation > Law and legislation
Investments, Foreign > Taxation > Law and legislation
Law and globalization
Treaties
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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?
  • 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?
  • 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.

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