LEADER 04112nam 2200685 450 001 9910456731403321 005 20200520144314.0 010 $a1-4426-7750-3 010 $a1-282-00338-0 010 $a1-4426-8382-1 024 7 $a10.3138/9781442683822 035 $a(CKB)2550000000039537 035 $a(OCoLC)288075729 035 $a(CaPaEBR)ebrary10195554 035 $a(SSID)ssj0000303902 035 $a(PQKBManifestationID)12083161 035 $a(PQKBTitleCode)TC0000303902 035 $a(PQKBWorkID)10277265 035 $a(PQKB)10255953 035 $a(CaPaEBR)418651 035 $a(CaBNvSL)thg00600287 035 $a(MiAaPQ)EBC3250442 035 $a(MiAaPQ)EBC4672282 035 $a(DE-B1597)465157 035 $a(OCoLC)1013948629 035 $a(OCoLC)944176907 035 $a(DE-B1597)9781442683822 035 $a(Au-PeEL)EBL4672282 035 $a(CaPaEBR)ebr11257956 035 $a(CaONFJC)MIL200338 035 $a(EXLCZ)992550000000039537 100 $a20160926h20052005 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aNAFTA tax law and policy $eresolving the clash between economic and sovereignty interests /$fArthur J. Cockfield 210 1$aToronto, [Ontario] ;$aBuffalo, [New York] ;$aLondon, [England] :$cUniversity of Toronto Press,$d2005. 210 4$dİ2005 215 $a1 online resource (266 p.) 300 $aBibliographic Level Mode of Issuance: Monograph 311 $a0-8020-3581-7 320 $aIncludes bibliographical references and index. 327 $tFrontmatter -- $tContents -- $tTables -- $tPreface -- $tCHAPTER 1. Introduction -- $tPART I. THE CURRENT REGIME -- $tCHAPTER 2. Background Issues -- $tCHAPTER 3. The Tax Systems -- $tCHAPTER 4. Tax Coordination -- $tPART II. THE ECONOMIC STAKES -- $tCHAPTER 5. Taxes and Cross-Border Investments -- $tCHAPTER 6. The Impact of U.S. Dividend Tax Reform -- $tPART III. SOVEREIGNTY CONCERNS -- $tCHAPTER 7. Lessons from Europe -- $tCHAPTER 8. E-Commerce Tax Policy -- $tPART IV. DEVELOPING AN INTERNATIONAL TAX POLICY FOR NAFTA -- $tCHAPTER 9. Balancing Economic and Sovereignty Interests -- $tCHAPTER 10. Modelling NAFTA Tax Competition -- $tCHAPTER 11. Recommendations -- $tCHAPTER 12. Conclusion -- $tNotes -- $tSelect Bibliography -- $tIndex 330 $aUnder the North American Free Trade Agreement (NAFTA), Canada, the United States, and Mexico continue to maintain their own distinct tax regimes, jealously guarding their sovereign right to do so. At times, these different tax systems harm the economic welfare of the trade bloc by imposing barriers to cross-border flows of capital. 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.Cockfield argues that it is unrealistic to expect the NAFTA countries to negotiate comprehensive reform efforts such as full-fledged tax harmonization. Rather, a strategy of heightened multilateral tax coordination is the appropriate solution as it permits the countries to maintain national tax differences, but strives to smooth over many of the problems created by the interaction of the tax regimes. The NAFTA countries should promote binding arbitration for transfer pricing disputes, multilateral tax treaty negotiations, the elimination of parent/subsidiary dividend withholding taxes, and enhanced administrative cooperation to reduce tax compliance costs for multinational firms. Only then, can NAFTA function in the way it was designed to. 606 $aTaxation$xLaw and legislation$vNorth America 606 $aForeign trade regulation$zNorth America 608 $aElectronic books. 615 0$aTaxation$xLaw and legislation 615 0$aForeign trade regulation 676 $a343.705/26 700 $aCockfield$b Arthur J.$0598749 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910456731403321 996 $aNAFTA tax law and policy$91029276 997 $aUNINA