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1. |
Record Nr. |
UNINA9910457256403321 |
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Autore |
Cockfield Arthur J. |
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Titolo |
Globalization and its tax discontents : tax policy and international investments : essays in honour of Alex Easson / / edited by Arthur J. Cockfield |
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Pubbl/distr/stampa |
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Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 2010 |
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©2010 |
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ISBN |
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Descrizione fisica |
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1 online resource (355 p.) |
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Disciplina |
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Soggetti |
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Investments, Foreign - Taxation - Law and legislation |
International business enterprises - Taxation - Law and legislation |
Double taxation |
Law and globalization |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Frontmatter -- Contents -- Preface -- PART I: Designing Tax Rules for Foreign Direct Investment -- 1. Introduction: The Last Battleground of Globalization / Cockfield, Arthur J. -- 2. Taxing Foreign Direct Investment in a Non-cooperative Setting: Contributions by Alex Easson / Cockfield, Arthur J. -- 3. China's Tax Incentive Regime for Foreign Direct Investment: An Eassonian Analysis / Halkyard, Andrew / Linghui, Ren -- 4. Outbound Direct Investment and the Sourcing of Interest Expense for Deductibility Purposes / Edgar, Tim -- 5. Assessing the Foreign Direct Investment Response to Tax Reform and Tax Planning / Clark, W. Steven -- PART II: The Impact of Globalization -- 6. Improving Inter-nation Equity through Territorial Taxation and Tax Sparing / Li, Jinyan -- 7. Harmonizing Corporate Income Taxes in the United States and the European Union: Legislative, Judicial, Soft-Law, and Cooperative Approaches / McLure, Charles E. -- 8. Missing Women: Gender-Impact Analysis and International Taxation / Lahey, Kathleen -- 9. Globalization and the Hong Kong Revenue Regime / |
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Cullen, Richard / Wong, Antonietta -- PART III: Tax Treaties -- 10. Canada's Evolving Tax Treaty Policy toward Low-Income Countries / Brooks, Kim -- 11. Tax Treaties and the Taxation of Non-residents' Capital Gains / Krever, Richard -- 12. Tax Treaty Templates / Thuronyi, Victor -- PART IV: Taxing Cross-border Services and Service Providers -- 13. 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? / Brown, Catherine -- 14. The New Services Permanent Establishment Rule in the Canada- United States Tax Treaty / Arnold, Brian J. -- 15. Consumption Taxation of Crossborder Trade in Services in an Age of Globalization -- Contributors -- Index |
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Sommario/riassunto |
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Increasingly linked by regional and global ties, national economies depend more than ever on international investments and trade. Agreements such as NAFTA in North America and the regional integration of the European Union facilitate cross-border commerce. While trade has become international, however, taxation has remained national, preserving and strengthening one of the few remaining barriers to the flow of cross-national investments.In Globalization and Its Tax Discontents, some of the world's leading international tax scholars identify the ways that taxes can inhibit or promote international investments, and assess both government and private market responses to present challenges. Given the lack of meaningful government cooperation, the contributors integrate economic theory with elements of history, gender theory, and international relations to explore the potential development effective international tax rules and processes to tax international investments. Innovative, interdisciplinary, and comprehensive, Globalization and Its Tax Discontents sheds light on one of the last real policy battlegrounds of globalization. |
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2. |
Record Nr. |
UNINA9910451799603321 |
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Titolo |
Real people, real problems [[electronic resource] ] : an evaluation of the long-term care ombudsman programs of the Older Americans Act / / Jo Harris-Wehling, Jill C. Feasley, and Carroll L. Estes, editors |
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Pubbl/distr/stampa |
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Washington, D.C., : Division of Health Care Services, Institute of Medicine, 1995 |
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Descrizione fisica |
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1 online resource (309 p.) |
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Altri autori (Persone) |
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Harris-WehlingJo <1941-> |
FeasleyJill C. <1965-> |
EstesCarroll L |
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Disciplina |
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Soggetti |
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Nursing homes - Patient representative services - United States |
Long-term care facilities - Patient representative services - United States |
Nursing homes - Complaints against - United States |
Nursing homes - Law and legislation - United States |
Nursing home patients - Legal status, laws, etc - United States |
Nursing homes - Standards - United States |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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""Real People Real Problems""; ""Copyright""; ""Preface""; ""Acknowledgments""; ""Contents""; ""Summary""; ""ORIGINS OF THE STUDY AND REPORT""; ""THE LONG-TERM CARE OMBUDSMAN PROGRAM""; ""STATE COMPLIANCE WITH PROGRAM MANDATES""; ""Findings""; ""Recommendations on Compliance""; ""CONFLICTS OF INTEREST""; ""Legislative and Conceptual Aspects""; ""Recommendations on Conflicts of Interest""; ""EFFECTIVENESS OF THE OMBUDSMAN PROGRAM""; ""Continuance of the Ombudsman Program""; ""Exemplary Practices and Performance""; ""Data and Information Systems""; ""Research Imperatives"" |
""Adequate Management of Volunteers""""ADEQUACY OF RESOURCES""; ""Financial Resources and Program Performance""; ""Formula for |
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Allocating Federal Funds and Level of State Contributions""; ""MANAGEMENT OF FISCAL RESOURCES""; ""Unmet Need and Unfunded Responsibilities""; ""NEED FOR AND FEASIBILITY OF EXPANDING THE OMBUDSMAN PROGRAM""; ""CLOSING COMMENTS""; ""1 Advocating for Quality of Care and Quality of Life for Residents of Long-Term Care Facilities""; ""INTRODUCTION""; ""WHAT IS LONG TERM CARE?""; ""WHO USES LONG TERM CARE?""; ""Nursing Facility Residents"" |
""Residents of Board and Care Homes and Other Residential Settings""""LONG-TERM CARE EXPENDITURES AND SOURCES OF FUNDS: WHO PAYS?""; ""QUALITY OF CARE AND QUALITY OF LIFE""; ""Quality of Care""; ""Quality of Life""; ""ASSURING, ASSESSING, AND IMPROVING QUALITY""; ""THE INSTITUTE OF MEDICINE STUDY""; ""ORGANIZATION OF THIS REPORT""; ""2 Overview of the Older Americans Act Long-Term Care Ombudsman Program""; ""EVOLUTION OF THE LONG-TERM CARE OMBUDSMAN PROGRAM""; ""Ombudsman Theory and Practice""; ""History of the Long-Term Care Ombudsman Program""; ""STATUS OF THE CURRENT PROGRAM"" |
""Organizational Placement""""Operation""; ""Target Population""; ""Human Resources""; ""Paid Staff""; ""Volunteers""; ""Funding""; ""FUNCTIONS OF THE LONG-TERM CARE OMBUDSMAN PROGRAM""; ""Resident-Level Advocacy""; ""Ensuring that Residents Have Regular and Timely Access to the Program""; ""Investigating and Resolving Complaints""; ""Working Cooperatively with Other Agencies""; ""Providing Technical Assistance and Training to Representatives of the Program""; ""Systems-Level Advocacy""; ""Evaluating Laws and Regulations""; ""Providing Education to the Public and Facility Staff"" |
""Disseminating Program Data""""Promoting the Development of Citizen Organizations and Resident and Family Councils""; ""SUMMARY""; ""3 State Compliance in Carrying Out Long-Term Care Ombudsman Programs""; ""INTRODUCTION""; ""COMPLIANCE WITH MANDATED FEDERAL PROVISIONS""; ""EXTENT OF COMPLIANCE""; ""Direct Individual Advocacy Services""; ""Regular and Timely Access (Accessibility)""; ""Timely Responses (Availability)""; ""Unmet Need""; ""Systemic Advocacy""; ""FACTORS THAT ENHANCE OR IMPEDE COMPLIANCE WITH THE PROGRAM�S FEDERAL MANDATES""; ""Leadership Within the Organizational Framework"" |
""Leadership from the Administration on Aging"" |
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