04070nam 2200733 450 991078167350332120230522050735.01-4426-6002-310.3138/9781442660021(CKB)2550000000043287(EBL)3276018(OCoLC)923775101(SSID)ssj0000537157(PQKBManifestationID)11387658(PQKBTitleCode)TC0000537157(PQKBWorkID)10550701(PQKB)11609805(CEL)436410(CaBNVSL)slc00227075(MiAaPQ)EBC3276018(MiAaPQ)EBC4669653(DE-B1597)465257(OCoLC)1013961060(OCoLC)944178604(DE-B1597)9781442660021(Au-PeEL)EBL4669653(CaPaEBR)ebr11256175(OCoLC)958580394(OCoLC)1100692687(MdBmJHUP)musev2_105933(EXLCZ)99255000000004328720160921h20102010 uy 0engur|n|---|||||txtccrGlobalization and its tax discontents tax policy and international investments : essays in honour of Alex Easson /edited by Arthur J. CockfieldToronto, [Ontario] ;Buffalo, [New York] ;London, [England] :University of Toronto Press,2010.©20101 online resource (355 p.)Includes index.0-8020-9976-9 Includes bibliographical references and index.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."This book draws from essays given at a symposium held in honour of Professor [Alex] Easson at Queen's Law on 29 February 2008"--PrefaceInvestments, ForeignTaxationLaw and legislationInternational business enterprisesTaxationLaw and legislationDouble taxationTreatiesLaw and globalizationInvestments, ForeignTaxationLaw and legislation.International business enterprisesTaxationLaw and legislation.Double taxationLaw and globalization.343.04Cockfield Arthur J., 598749Cockfield Arthur J.MiAaPQMiAaPQMiAaPQBOOK9910781673503321Globalization and its tax discontents3707682UNINA