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" Globalization and its tax discontents : "
edited by Arthur J. Cockfield.
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BL
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| Record Number
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585797
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| Doc. No
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b415016
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| Title & Author
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Globalization and its tax discontents : : tax policy and international investments : essays in honour of Alex Easson /\ edited by Arthur J. Cockfield.
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| Publication Statement
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Toronto ;Buffalo :: University of Toronto Press,, c2010.
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| Page. NO
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xiv, 340 p. ;; 24 cm.
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| ISBN
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9780802099761 (cloth : alk. paper)
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: 0802099769 (cloth : alk. paper)
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| Notes
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Based on papers originally presented at a symposium held at Queen's University on Feb. 29, 2008.
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| Bibliographies/Indexes
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Includes bibliographical references and index.
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| Contents
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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.
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| Subject
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Easson, A. J.
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| Subject
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Investments, Foreign-- Taxation-- Law and legislation.
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International business enterprises-- Taxation-- Law and legislation.
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Double taxation-- Treaties.
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| Subject
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Law and globalization.
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| LC Classification
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K4528.G58 2010
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K4528.G58 2010
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| Added Entry
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Easson, A. J.
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Cockfield, Arthur J.
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