LEADER 04070nam 2200733 450 001 9910781673503321 005 20230522050735.0 010 $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(OCoLC)1100692687 035 $a(MdBmJHUP)musev2_105933 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 $aIntroduction : 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. 330 $a"This book draws from essays given at a symposium held in honour of Professor [Alex] Easson at Queen's Law on 29 February 2008"--Preface 606 $aInvestments, Foreign$xTaxation$xLaw and legislation 606 $aInternational business enterprises$xTaxation$xLaw and legislation 606 $aDouble taxation$vTreaties 606 $aLaw and globalization 615 0$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 $a9910781673503321 996 $aGlobalization and its tax discontents$93707682 997 $aUNINA