Globalization and its tax discontents : tax policy and international investments : essays in honour of Alex Easson / / edited by Arthur J. Cockfield

• Autore: Cockfield Arthur J.
• Pubblicazione: Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 2010; ©2010
• Descrizione fisica: 1 online resource (355 p.)
• Disciplina: 343.04
• Soggetto topico: Investments, Foreign - Taxation - Law and legislation; International business enterprises - Taxation - Law and legislation; Double taxation; Law and globalization
• Persona (resp. second.): CockfieldArthur J.
• Note generali: Includes index.
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: Introduction : 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.
• Sommario/riassunto: "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
• Titolo autorizzato: Globalization and its tax discontents
• ISBN: 1-4426-6002-3
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910781673503321
• Lo trovi qui: Univ. Federico II