LEADER 05242nam 2200805 450 001 9910781310303321 005 20230912173845.0 010 $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(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(OCoLC)1298518653 035 $a(MdBmJHUP)musev2_105589 035 $a(VaAlCD)20.500.12592/96k24f 035 $a(schport)gibson_crkn/2009-12-01/6/418651 035 $a(MiAaPQ)EBC4672282 035 $a(MiAaPQ)EBC3250442 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 $a""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"" 327 $a""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"" 327 $a""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"" 327 $a""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"" 327 $a""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"" 330 $aIn 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. 606 $aTaxation$xLaw and legislation$vNorth America 606 $aForeign trade regulation$zNorth America 607 $aNorth America$2fast 607 $aAmerique du Nord$xIntegration economique 607 $aNorth America$xEconomic integration 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 $a9910781310303321 996 $aNAFTA tax law and policy$91029276 997 $aUNINA