NAFTA tax law and policy : resolving the clash between economic and sovereignty interests / / Arthur J. Cockfield |
Autore | Cockfield Arthur J. |
Pubbl/distr/stampa | Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 2005 |
Descrizione fisica | 1 online resource (266 p.) |
Disciplina | 343.705/26 |
Soggetto topico |
Taxation - Law and legislation
Foreign trade regulation - North America |
Soggetto genere / forma | Electronic books. |
ISBN |
1-4426-7750-3
1-282-00338-0 1-4426-8382-1 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Frontmatter -- Contents -- Tables -- Preface -- CHAPTER 1. Introduction -- PART I. THE CURRENT REGIME -- CHAPTER 2. Background Issues -- CHAPTER 3. The Tax Systems -- CHAPTER 4. Tax Coordination -- PART II. THE ECONOMIC STAKES -- CHAPTER 5. Taxes and Cross-Border Investments -- CHAPTER 6. The Impact of U.S. Dividend Tax Reform -- PART III. SOVEREIGNTY CONCERNS -- CHAPTER 7. Lessons from Europe -- CHAPTER 8. E-Commerce Tax Policy -- PART IV. DEVELOPING AN INTERNATIONAL TAX POLICY FOR NAFTA -- CHAPTER 9. Balancing Economic and Sovereignty Interests -- CHAPTER 10. Modelling NAFTA Tax Competition -- CHAPTER 11. Recommendations -- CHAPTER 12. Conclusion -- Notes -- Select Bibliography -- Index |
Record Nr. | UNINA-9910456731403321 |
Cockfield Arthur J. | ||
Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 2005 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
NAFTA tax law and policy : resolving the clash between economic and sovereignty interests / / Arthur J. Cockfield |
Autore | Cockfield Arthur J. |
Pubbl/distr/stampa | Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 2005 |
Descrizione fisica | 1 online resource (266 p.) |
Disciplina | 343.705/26 |
Soggetto topico |
Taxation - Law and legislation
Foreign trade regulation - North America |
ISBN |
1-4426-7750-3
1-282-00338-0 1-4426-8382-1 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
""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""
""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"" ""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"" ""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"" ""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"" |
Record Nr. | UNINA-9910781310303321 |
Cockfield Arthur J. | ||
Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 2005 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
NAFTA tax law and policy : resolving the clash between economic and sovereignty interests / / Arthur J. Cockfield |
Autore | Cockfield Arthur J. |
Pubbl/distr/stampa | Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 2005 |
Descrizione fisica | 1 online resource (266 p.) |
Disciplina | 343.705/26 |
Soggetto topico |
Taxation - Law and legislation
Foreign trade regulation - North America |
ISBN |
1-4426-7750-3
1-282-00338-0 1-4426-8382-1 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
""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""
""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"" ""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"" ""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"" ""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"" |
Record Nr. | UNINA-9910814304103321 |
Cockfield Arthur J. | ||
Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 2005 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|