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

Other author Easson, A. J.
Other author Cockfield, Arthur J.
Format Electronic
Publication InfoToronto ; Buffalo : University of Toronto Press,
Descriptionxiv, 340 p. ; 24 cm.
Supplemental ContentFull text available from Ebook Central - Academic Complete
Subjects
Easson, A. J.
Investments, Foreign--Taxation. --Law and legislation.
International business enterprises--Taxation. --Law and legislation.
Double taxation--Treaties.
Law and globalization.

Contents 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.
General noteBased on papers originally presented at a symposium held at Queen's University on Feb. 29, 2008.
Bibliography noteIncludes bibliographical references and index.
Access restrictionAvailable only to authorized users.
Technical detailsMode of access: World Wide Web
Genre/formElectronic books.
LCCN 2010455966
ISBN9780802099761 (cloth : alk. paper)
ISBN0802099769 (cloth : alk. paper)