Cargando…
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.
| Autor principal: | |
|---|---|
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Buffalo, N.Y. :
University of Toronto Press,
2005.
|
| Colección: | Book collections on Project MUSE.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a22000004a 4500 | ||
|---|---|---|---|
| 001 | musev2_105589 | ||
| 003 | MdBmJHUP | ||
| 005 | 20230905054016.0 | ||
| 006 | m o d | ||
| 007 | cr||||||||nn|n | ||
| 008 | 060310s2005 onc o 00 0 eng d | ||
| 020 | |a 9781442683822 | ||
| 020 | |z 9780802035813 | ||
| 020 | |z 9781442677500 | ||
| 035 | |a (OCoLC)1298518653 | ||
| 040 | |a MdBmJHUP |c MdBmJHUP | ||
| 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. |
| 264 | 1 | |a Buffalo, N.Y. : |b University of Toronto Press, |c 2005. | |
| 264 | 3 | |a Baltimore, Md. : |b Project MUSE, |c 2022 | |
| 264 | 4 | |c ©2005. | |
| 300 | |a 1 online resource (315 pages). | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 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 | 0 | |a ""2 NAFTA and Taxation""""3 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 | 0 | |a ""3 Dividend Tax Reform in the United States""""4 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 | 0 | |a ""3 Enforcing GST and VAT Rules on E-Commerce Sales""""4 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 | 0 | |a ""11 Recommendations""""1 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. | ||
| 588 | |a Description based on print version record. | ||
| 630 | 0 | 7 | |a North American Free Trade Agreement (1992 December 17) |2 fast |0 (OCoLC)fst01802742 |
| 630 | 0 | 0 | |a North American Free Trade Agreement |d (1992 December 17) |
| 650 | 7 | |a Steuerrecht |2 gnd | |
| 650 | 7 | |a Taxation |x Law and legislation. |2 fast |0 (OCoLC)fst01143921 | |
| 650 | 7 | |a Foreign trade regulation. |2 fast |0 (OCoLC)fst00931923 | |
| 650 | 7 | |a LAW |x Military. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x International |x Taxation. |2 bisacsh | |
| 650 | 6 | |a Commerce international |x Reglementation |z Amerique du Nord. | |
| 650 | 6 | |a Droit fiscal |z Amerique du Nord. | |
| 650 | 6 | |a Libre-echange |z Amerique du Nord. | |
| 650 | 6 | |a Politique fiscale |z Amerique du Nord. | |
| 650 | 0 | |a Fiscal policy |z North America. | |
| 650 | 0 | |a Foreign trade regulation |z North America. | |
| 650 | 0 | |a Taxation |x Law and legislation |z North America. | |
| 651 | 7 | |a North America. |2 fast |0 (OCoLC)fst01242475 | |
| 651 | 6 | |a Amerique du Nord |x Integration economique. | |
| 651 | 0 | |a North America |x Economic integration. | |
| 610 | 2 | 7 | |a Nordamerikanische Freihandelszone |2 gnd |
| 610 | 1 | 6 | |a Canada. |t Traites, etc. |d 1992 oct. 7. |
| 655 | 7 | |a Electronic books. |2 local | |
| 710 | 2 | |a Project Muse. |e distributor | |
| 830 | 0 | |a Book collections on Project MUSE. | |
| 856 | 4 | 0 | |z Texto completo |u https://projectmuse.uam.elogim.com/book/105589/ |
| 945 | |a Project MUSE - Custom Collection | ||