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Globalization and Its Tax Discontents
Tax Policy and International Investments
Language:
English
Published/Copyright:
2010
About this book
Innovative, interdisciplinary, and comprehensive, Globalization and Its Tax Discontents sheds light on one of the last real policy battlegrounds of globalization.
Author / Editor information
Cockfield Arthur J. :
Arthur J. Cockfield is an associate professor in the Faculty of Law at Queen's University.
Reviews
Stephen Miazga:
'This book provides an excellent survey of a number of global taxation issues and offers some interesting suggestions for resolving them.'
'This book provides an excellent survey of a number of global taxation issues and offers some interesting suggestions for resolving them.'
Lee Burns, Sydney Law School, The University of Sydney:
'Globalization and Its Tax Discontents addresses the key issues in international tax that are the focus of on-going discussion in the literature, at conferences, and in classrooms around the world. A coherent and well organized volume that gathers together the thoughts of leading scholars in the field, it is an excellent collection.'
Topics
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Frontmatter
i -
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Contents
v -
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Preface
xiii - PART I: Designing Tax Rules for Foreign Direct Investment
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1. Introduction: The Last Battleground of Globalization
3 -
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2. Taxing Foreign Direct Investment in a Non-cooperative Setting: Contributions by Alex Easson
18 -
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3. China’s Tax Incentive Regime for Foreign Direct Investment: An Eassonian Analysis
35 -
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4. Outbound Direct Investment and the Sourcing of Interest Expense for Deductibility Purposes
60 -
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5. Assessing the Foreign Direct Investment Response to Tax Reform and Tax Planning
84 - PART II: The Impact of Globalization
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6. Improving Inter-nation Equity through Territorial Taxation and Tax Sparing
117 -
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7. Harmonizing Corporate Income Taxes in the United States and the European Union: Legislative, Judicial, Soft-Law, and Cooperative Approaches
138 -
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8. Missing Women: Gender-Impact Analysis and International Taxation
153 -
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9. Globalization and the Hong Kong Revenue Regime
171 - PART III: Tax Treaties
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10. Canada’s Evolving Tax Treaty Policy toward Low-Income Countries
189 -
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11. Tax Treaties and the Taxation of Non-residents’ Capital Gains
212 -
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12. Tax Treaty Templates
239 - PART IV: Taxing Cross-border Services and Service Providers
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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?
257 -
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14. The New Services Permanent Establishment Rule in the Canada- United States Tax Treaty
280 -
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15. Consumption Taxation of Crossborder Trade in Services in an Age of Globalization
305 -
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Contributors
329 -
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Index
331
Publishing information
Pages and Images/Illustrations in book
eBook published on:
August 21, 2010
eBook ISBN:
9781442660021
Pages and Images/Illustrations in book
Main content:
320
eBook ISBN:
9781442660021
Audience(s) for this book
College/higher education;Professional and scholarly;
