Globalization and Its Tax Discontents : : Tax Policy and International Investments / / Arthur J. Cockfield.
Increasingly 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, howev...
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Cockfield, Arthur J., author. aut http://id.loc.gov/vocabulary/relators/aut Globalization and Its Tax Discontents : Tax Policy and International Investments / Arthur J. Cockfield. Toronto : University of Toronto Press, [2016] ©2010 1 online resource (320 p.) text txt rdacontent computer c rdamedia online resource cr rdacarrier text file PDF rda Frontmatter -- Contents -- Preface -- PART I: Designing Tax Rules for Foreign Direct Investment -- 1. Introduction: The Last Battleground of Globalization -- 2. Taxing Foreign Direct Investment in a Non-cooperative Setting: Contributions by Alex Easson -- 3. China's Tax Incentive Regime for Foreign Direct Investment: An Eassonian Analysis -- 4. Outbound Direct Investment and the Sourcing of Interest Expense for Deductibility Purposes -- 5. Assessing the Foreign Direct Investment Response to Tax Reform and Tax Planning -- PART II: The Impact of Globalization -- 6. Improving Inter-nation Equity through Territorial Taxation and Tax Sparing -- 7. Harmonizing Corporate Income Taxes in the United States and the European Union: Legislative, Judicial, Soft-Law, and Cooperative Approaches -- 8. Missing Women: Gender-Impact Analysis and International Taxation -- 9. Globalization and the Hong Kong Revenue Regime -- PART III: Tax Treaties -- 10. Canada's Evolving Tax Treaty Policy toward Low-Income Countries -- 11. Tax Treaties and the Taxation of Non-residents' Capital Gains -- 12. Tax Treaty Templates -- PART IV: Taxing Cross-border Services and Service Providers -- 13. 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? -- 14. The New Services Permanent Establishment Rule in the Canada- United States Tax Treaty -- 15. Consumption Taxation of Crossborder Trade in Services in an Age of Globalization -- Contributors -- Index restricted access http://purl.org/coar/access_right/c_16ec online access with authorization star Increasingly 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. Issued also in print. Mode of access: Internet via World Wide Web. In English. Description based on online resource; title from PDF title page (publisher's Web site, viewed 30. Aug 2021) Double taxation Treaties. Income tax Foreign income. International business enterprises Taxation Law and legislation. Investments, Foreign Taxation Law and legislation. BUSINESS & ECONOMICS / International / Taxation. bisacsh Arnold, Brian J., contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Brooks, Kim, contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Brown, Catherine, contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Clark, W. Steven, contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Cockfield, Arthur J., contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Cullen, Richard, contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Edgar, Tim, contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Halkyard, Andrew, contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Krever, Richard, contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Lahey, Kathleen, contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Li, Jinyan, contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Linghui, Ren, contributor. ctb https://id.loc.gov/vocabulary/relators/ctb McLure, Charles E., contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Thuronyi, Victor, contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Wong, Antonietta, contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Title is part of eBook package: De Gruyter University of Toronto Press eBook-Package Backlist 2000-2013 9783110490954 print 9780802099761 https://doi.org/10.3138/9781442660021 https://www.degruyter.com/isbn/9781442660021 Cover https://www.degruyter.com/cover/covers/9781442660021.jpg |
language |
English |
format |
eBook |
author |
Cockfield, Arthur J., Cockfield, Arthur J., |
spellingShingle |
Cockfield, Arthur J., Cockfield, Arthur J., Globalization and Its Tax Discontents : Tax Policy and International Investments / Frontmatter -- Contents -- Preface -- PART I: Designing Tax Rules for Foreign Direct Investment -- 1. Introduction: The Last Battleground of Globalization -- 2. Taxing Foreign Direct Investment in a Non-cooperative Setting: Contributions by Alex Easson -- 3. China's Tax Incentive Regime for Foreign Direct Investment: An Eassonian Analysis -- 4. Outbound Direct Investment and the Sourcing of Interest Expense for Deductibility Purposes -- 5. Assessing the Foreign Direct Investment Response to Tax Reform and Tax Planning -- PART II: The Impact of Globalization -- 6. Improving Inter-nation Equity through Territorial Taxation and Tax Sparing -- 7. Harmonizing Corporate Income Taxes in the United States and the European Union: Legislative, Judicial, Soft-Law, and Cooperative Approaches -- 8. Missing Women: Gender-Impact Analysis and International Taxation -- 9. Globalization and the Hong Kong Revenue Regime -- PART III: Tax Treaties -- 10. Canada's Evolving Tax Treaty Policy toward Low-Income Countries -- 11. Tax Treaties and the Taxation of Non-residents' Capital Gains -- 12. Tax Treaty Templates -- PART IV: Taxing Cross-border Services and Service Providers -- 13. 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? -- 14. The New Services Permanent Establishment Rule in the Canada- United States Tax Treaty -- 15. Consumption Taxation of Crossborder Trade in Services in an Age of Globalization -- Contributors -- Index |
author_facet |
Cockfield, Arthur J., Cockfield, Arthur J., Arnold, Brian J., Arnold, Brian J., Brooks, Kim, Brooks, Kim, Brown, Catherine, Brown, Catherine, Clark, W. Steven, Clark, W. Steven, Cockfield, Arthur J., Cockfield, Arthur J., Cullen, Richard, Cullen, Richard, Edgar, Tim, Edgar, Tim, Halkyard, Andrew, Halkyard, Andrew, Krever, Richard, Krever, Richard, Lahey, Kathleen, Lahey, Kathleen, Li, Jinyan, Li, Jinyan, Linghui, Ren, Linghui, Ren, McLure, Charles E., McLure, Charles E., Thuronyi, Victor, Thuronyi, Victor, Wong, Antonietta, Wong, Antonietta, |
author_variant |
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VerfasserIn VerfasserIn |
author2 |
Arnold, Brian J., Arnold, Brian J., Brooks, Kim, Brooks, Kim, Brown, Catherine, Brown, Catherine, Clark, W. Steven, Clark, W. Steven, Cockfield, Arthur J., Cockfield, Arthur J., Cullen, Richard, Cullen, Richard, Edgar, Tim, Edgar, Tim, Halkyard, Andrew, Halkyard, Andrew, Krever, Richard, Krever, Richard, Lahey, Kathleen, Lahey, Kathleen, Li, Jinyan, Li, Jinyan, Linghui, Ren, Linghui, Ren, McLure, Charles E., McLure, Charles E., Thuronyi, Victor, Thuronyi, Victor, Wong, Antonietta, Wong, Antonietta, |
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MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR MitwirkendeR |
author_sort |
Cockfield, Arthur J., |
title |
Globalization and Its Tax Discontents : Tax Policy and International Investments / |
title_sub |
Tax Policy and International Investments / |
title_full |
Globalization and Its Tax Discontents : Tax Policy and International Investments / Arthur J. Cockfield. |
title_fullStr |
Globalization and Its Tax Discontents : Tax Policy and International Investments / Arthur J. Cockfield. |
title_full_unstemmed |
Globalization and Its Tax Discontents : Tax Policy and International Investments / Arthur J. Cockfield. |
title_auth |
Globalization and Its Tax Discontents : Tax Policy and International Investments / |
title_alt |
Frontmatter -- Contents -- Preface -- PART I: Designing Tax Rules for Foreign Direct Investment -- 1. Introduction: The Last Battleground of Globalization -- 2. Taxing Foreign Direct Investment in a Non-cooperative Setting: Contributions by Alex Easson -- 3. China's Tax Incentive Regime for Foreign Direct Investment: An Eassonian Analysis -- 4. Outbound Direct Investment and the Sourcing of Interest Expense for Deductibility Purposes -- 5. Assessing the Foreign Direct Investment Response to Tax Reform and Tax Planning -- PART II: The Impact of Globalization -- 6. Improving Inter-nation Equity through Territorial Taxation and Tax Sparing -- 7. Harmonizing Corporate Income Taxes in the United States and the European Union: Legislative, Judicial, Soft-Law, and Cooperative Approaches -- 8. Missing Women: Gender-Impact Analysis and International Taxation -- 9. Globalization and the Hong Kong Revenue Regime -- PART III: Tax Treaties -- 10. Canada's Evolving Tax Treaty Policy toward Low-Income Countries -- 11. Tax Treaties and the Taxation of Non-residents' Capital Gains -- 12. Tax Treaty Templates -- PART IV: Taxing Cross-border Services and Service Providers -- 13. 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? -- 14. The New Services Permanent Establishment Rule in the Canada- United States Tax Treaty -- 15. Consumption Taxation of Crossborder Trade in Services in an Age of Globalization -- Contributors -- Index |
title_new |
Globalization and Its Tax Discontents : |
title_sort |
globalization and its tax discontents : tax policy and international investments / |
publisher |
University of Toronto Press, |
publishDate |
2016 |
physical |
1 online resource (320 p.) Issued also in print. |
contents |
Frontmatter -- Contents -- Preface -- PART I: Designing Tax Rules for Foreign Direct Investment -- 1. Introduction: The Last Battleground of Globalization -- 2. Taxing Foreign Direct Investment in a Non-cooperative Setting: Contributions by Alex Easson -- 3. China's Tax Incentive Regime for Foreign Direct Investment: An Eassonian Analysis -- 4. Outbound Direct Investment and the Sourcing of Interest Expense for Deductibility Purposes -- 5. Assessing the Foreign Direct Investment Response to Tax Reform and Tax Planning -- PART II: The Impact of Globalization -- 6. Improving Inter-nation Equity through Territorial Taxation and Tax Sparing -- 7. Harmonizing Corporate Income Taxes in the United States and the European Union: Legislative, Judicial, Soft-Law, and Cooperative Approaches -- 8. Missing Women: Gender-Impact Analysis and International Taxation -- 9. Globalization and the Hong Kong Revenue Regime -- PART III: Tax Treaties -- 10. Canada's Evolving Tax Treaty Policy toward Low-Income Countries -- 11. Tax Treaties and the Taxation of Non-residents' Capital Gains -- 12. Tax Treaty Templates -- PART IV: Taxing Cross-border Services and Service Providers -- 13. 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? -- 14. The New Services Permanent Establishment Rule in the Canada- United States Tax Treaty -- 15. Consumption Taxation of Crossborder Trade in Services in an Age of Globalization -- Contributors -- Index |
isbn |
9781442660021 9783110490954 9780802099761 |
callnumber-first |
K - Law |
callnumber-subject |
K - General Law |
callnumber-label |
K4475 |
callnumber-sort |
K 44475 G76 42010EB |
url |
https://doi.org/10.3138/9781442660021 https://www.degruyter.com/isbn/9781442660021 https://www.degruyter.com/cover/covers/9781442660021.jpg |
illustrated |
Not Illustrated |
dewey-hundreds |
300 - Social sciences |
dewey-tens |
340 - Law |
dewey-ones |
343 - Military, tax, trade & industrial law |
dewey-full |
343.04 |
dewey-sort |
3343.04 |
dewey-raw |
343.04 |
dewey-search |
343.04 |
doi_str_mv |
10.3138/9781442660021 |
oclc_num |
944178604 |
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Globalization and Its Tax Discontents : Tax Policy and International Investments / |
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