NAFTA Tax Law and Policy : : Resolving the Clash between Economic and Sovereignty Interests /

NAFTA Tax Law and Policy : : Resolving the Clash between Economic and Sovereignty Interests / / Arthur J. Cockfield.

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Under the North American Free Trade Agreement (NAFTA), Canada, the United States, and Mexico continue to maintain their own distinct tax regimes, jealously guarding their sovereign right to do so. At times, these different tax systems harm the economic welfare of the trade bloc by imposing barriers...

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Bibliographic Details
Superior document:Title is part of eBook package: De Gruyter University of Toronto Press eBook-Package Backlist 2000-2013
VerfasserIn:
Cockfield, Arthur J.,
Place / Publishing House:Toronto : : University of Toronto Press, , [2016]
©2005
Year of Publication:2016
Language:English
Online Access:
Physical Description:1 online resource (315 p.)
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Table of Contents:
  • 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

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