Kapitel in diesem Buch

1. Frontmatter i
2. Contents v
3. Tables xiii
4. Preface xv
5. CHAPTER 1. Introduction 3
6. PART I. THE CURRENT REGIME
7. CHAPTER 2. Background Issues 11
8. CHAPTER 3. The Tax Systems 22
9. CHAPTER 4. Tax Coordination 46
10. PART II. THE ECONOMIC STAKES
11. CHAPTER 5. Taxes and Cross-Border Investments 69
12. CHAPTER 6. The Impact of U.S. Dividend Tax Reform 87
13. PART III. SOVEREIGNTY CONCERNS
14. CHAPTER 7. Lessons from Europe 105
15. CHAPTER 8. E-Commerce Tax Policy 128
16. PART IV. DEVELOPING AN INTERNATIONAL TAX POLICY FOR NAFTA
17. CHAPTER 9. Balancing Economic and Sovereignty Interests 145
18. CHAPTER 10. Modelling NAFTA Tax Competition 160
19. CHAPTER 11. Recommendations 175
20. CHAPTER 12. Conclusion 185
21. Notes 191
22. Select Bibliography 231
23. Index 245