Globalization and its tax discontents : tax policy and international investments : essays in honour of Alex Easson /

"This book draws from essays given at a symposium held in honour of Professor [Alex] Easson at Queen's Law on 29 February 2008"--Preface

Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Easson, A. J., Cockfield, Arthur J.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Toronto ; Buffalo, N.Y. : University of Toronto Press, ©2010.
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.
LAW > Taxation.
BUSINESS & ECONOMICS > International > Taxation.
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:
  • Introduction : The last battleground of globalization / Arthur J. Cockfield
  • Taxing foreign direct investment in a non-cooperative setting : contributions by Alex Easson / Arthur J. Cockfield
  • China's tax incentive regime for foreign direct investment : an eassonian analysis / Andrew Halkyard and Ren Linghui
  • Outbound direct investment and the sourcing of interest expense for deductibility purposes / Tim Edgar
  • Assessing the foreign direct investment response to tax reform and tax planning / W. Steven Clark
  • Improving inter-nation equity through territorial taxation and tax sparing / Jinyan Li
  • Harmonizing corporate income taxes in the United States and the european union : legislative, judicial, soft-law, and cooperative approaches / Charles E. McLure, Jr
  • Missing women : gender-impact analysis and international taxation / Kathleen Lahey
  • Globalization and the Hong Kong revenue regime / Richard Cullen and Antonietta Wong
  • Canada's evolving tax treaty policy toward low-income countries / Kim Brooks
  • Tax treaties and the taxation of non-residents' capital gains / Richard Krever
  • Tax treaty templates / Victor Thuronyi
  • Tax discrimination and trade in services : should the non-discrimination article in the OECD model treaty provide the missing link between tax and trade agreements? / Catherine Brown
  • The new services permanent establishment rule in the Canada-United States tax treaty / Brian J. Arnold
  • Consumption taxation of cross-border trade in services in an age of globalization / Walter Hellerstein.

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