LEADER 05394nam 2200721 450 001 9910457256403321 005 20200520144314.0 010 $a1-4426-6002-3 024 7 $a10.3138/9781442660021 035 $a(CKB)2550000000043287 035 $a(EBL)3276018 035 $a(OCoLC)923775101 035 $a(SSID)ssj0000537157 035 $a(PQKBManifestationID)11387658 035 $a(PQKBTitleCode)TC0000537157 035 $a(PQKBWorkID)10550701 035 $a(PQKB)11609805 035 $a(CEL)436410 035 $a(CaBNVSL)slc00227075 035 $a(MiAaPQ)EBC3276018 035 $a(MiAaPQ)EBC4669653 035 $a(DE-B1597)465257 035 $a(OCoLC)1013961060 035 $a(OCoLC)944178604 035 $a(DE-B1597)9781442660021 035 $a(Au-PeEL)EBL4669653 035 $a(CaPaEBR)ebr11256175 035 $a(OCoLC)958580394 035 $a(EXLCZ)992550000000043287 100 $a20160921h20102010 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aGlobalization and its tax discontents $etax policy and international investments : essays in honour of Alex Easson /$fedited by Arthur J. Cockfield 210 1$aToronto, [Ontario] ;$aBuffalo, [New York] ;$aLondon, [England] :$cUniversity of Toronto Press,$d2010. 210 4$dİ2010 215 $a1 online resource (355 p.) 300 $aIncludes index. 311 $a0-8020-9976-9 320 $aIncludes bibliographical references and index. 327 $tFrontmatter -- $tContents -- $tPreface -- $tPART I: Designing Tax Rules for Foreign Direct Investment -- $t1. Introduction: The Last Battleground of Globalization / $rCockfield, Arthur J. -- $t2. Taxing Foreign Direct Investment in a Non-cooperative Setting: Contributions by Alex Easson / $rCockfield, Arthur J. -- $t3. China's Tax Incentive Regime for Foreign Direct Investment: An Eassonian Analysis / $rHalkyard, Andrew / Linghui, Ren -- $t4. Outbound Direct Investment and the Sourcing of Interest Expense for Deductibility Purposes / $rEdgar, Tim -- $t5. Assessing the Foreign Direct Investment Response to Tax Reform and Tax Planning / $rClark, W. Steven -- $tPART II: The Impact of Globalization -- $t6. Improving Inter-nation Equity through Territorial Taxation and Tax Sparing / $rLi, Jinyan -- $t7. Harmonizing Corporate Income Taxes in the United States and the European Union: Legislative, Judicial, Soft-Law, and Cooperative Approaches / $rMcLure, Charles E. -- $t8. Missing Women: Gender-Impact Analysis and International Taxation / $rLahey, Kathleen -- $t9. Globalization and the Hong Kong Revenue Regime / $rCullen, Richard / Wong, Antonietta -- $tPART III: Tax Treaties -- $t10. Canada's Evolving Tax Treaty Policy toward Low-Income Countries / $rBrooks, Kim -- $t11. Tax Treaties and the Taxation of Non-residents' Capital Gains / $rKrever, Richard -- $t12. Tax Treaty Templates / $rThuronyi, Victor -- $tPART IV: Taxing Cross-border Services and Service Providers -- $t13. 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? / $rBrown, Catherine -- $t14. The New Services Permanent Establishment Rule in the Canada- United States Tax Treaty / $rArnold, Brian J. -- $t15. Consumption Taxation of Crossborder Trade in Services in an Age of Globalization -- $tContributors -- $tIndex 330 $aIncreasingly 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. 606 $aInvestments, Foreign$xTaxation$xLaw and legislation 606 $aInternational business enterprises$xTaxation$xLaw and legislation 606 $aDouble taxation$vTreaties 606 $aLaw and globalization 608 $aElectronic books. 615 0$aInvestments, Foreign$xTaxation$xLaw and legislation. 615 0$aInternational business enterprises$xTaxation$xLaw and legislation. 615 0$aDouble taxation 615 0$aLaw and globalization. 676 $a343.04 700 $aCockfield$b Arthur J., $0598749 702 $aCockfield$b Arthur J. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910457256403321 996 $aGlobalization and its tax discontents$92027020 997 $aUNINA