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
Autor principal: Cockfield, Arthur J.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Buffalo, N.Y. : University of Toronto Press, 2005.
Colección:Book collections on Project MUSE.
Temas:
Nordamerikanische Freihandelszone
Canada. > Traites, etc. > 1992 oct. 7.
North American Free Trade Agreement (1992 December 17)
North American Free Trade Agreement > (1992 December 17)
Steuerrecht
Taxation > Law and legislation.
Foreign trade regulation.
LAW > Military.
BUSINESS & ECONOMICS > International > Taxation.
Commerce international > Reglementation > Amerique du Nord.
Droit fiscal > Amerique du Nord.
Libre-echange > Amerique du Nord.
Politique fiscale > Amerique du Nord.
Fiscal policy > North America.
Foreign trade regulation > North America.
Taxation > Law and legislation > North America.
North America.
Amerique du Nord > Integration economique.
North America > Economic integration.
Electronic books.
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 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""
  • ""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""
  • ""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""
  • ""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""

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