05242nam 2200805 450 991081430410332120230912173845.01-4426-7750-31-282-00338-01-4426-8382-110.3138/9781442683822(CKB)2550000000039537(OCoLC)288075729(CaPaEBR)ebrary10195554(SSID)ssj0000303902(PQKBManifestationID)12083161(PQKBTitleCode)TC0000303902(PQKBWorkID)10277265(PQKB)10255953(CaPaEBR)418651(CaBNvSL)thg00600287(DE-B1597)465157(OCoLC)1013948629(OCoLC)944176907(DE-B1597)9781442683822(Au-PeEL)EBL4672282(CaPaEBR)ebr11257956(CaONFJC)MIL200338(OCoLC)1298518653(MdBmJHUP)musev2_105589(VaAlCD)20.500.12592/96k24f(schport)gibson_crkn/2009-12-01/6/418651(MiAaPQ)EBC4672282(MiAaPQ)EBC3250442(EXLCZ)99255000000003953720160926h20052005 uy 0engurcn|||||||||txtccrNAFTA tax law and policy resolving the clash between economic and sovereignty interests /Arthur J. CockfieldToronto, [Ontario] ;Buffalo, [New York] ;London, [England] :University of Toronto Press,2005.©20051 online resource (266 p.) Bibliographic Level Mode of Issuance: Monograph0-8020-3581-7 Includes bibliographical references and index.""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""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.TaxationLaw and legislationNorth AmericaForeign trade regulationNorth AmericaNorth AmericafastAmerique du NordIntegration economiqueNorth AmericaEconomic integrationTaxationLaw and legislationForeign trade regulation343.705/26Cockfield Arthur J.598749MiAaPQMiAaPQMiAaPQBOOK9910814304103321NAFTA tax law and policy1029276UNINA