Library Catalog
Amazon cover image
Image from Amazon.com

Globalization and Its Tax Discontents : Tax Policy and International Investments / Arthur J. Cockfield.

By: Material type: TextTextPublisher: Toronto : University of Toronto Press, [2010]Copyright date: ©2010Description: 1 online resource (320 p.)Content type:
Media type:
Carrier type:
ISBN:
  • 9780802099761
  • 9781442660021
Subject(s): DDC classification:
  • 343.04
LOC classification:
  • K4475
Other classification:
  • online - DeGruyter
Online resources:
Contents:
Frontmatter -- Contents -- Preface -- PART I: Designing Tax Rules for Foreign Direct Investment -- 1. Introduction: The Last Battleground of Globalization -- 2. Taxing Foreign Direct Investment in a Non-cooperative Setting: Contributions by Alex Easson -- 3. China’s Tax Incentive Regime for Foreign Direct Investment: An Eassonian Analysis -- 4. Outbound Direct Investment and the Sourcing of Interest Expense for Deductibility Purposes -- 5. Assessing the Foreign Direct Investment Response to Tax Reform and Tax Planning -- PART II: The Impact of Globalization -- 6. Improving Inter-nation Equity through Territorial Taxation and Tax Sparing -- 7. Harmonizing Corporate Income Taxes in the United States and the European Union: Legislative, Judicial, Soft-Law, and Cooperative Approaches -- 8. Missing Women: Gender-Impact Analysis and International Taxation -- 9. Globalization and the Hong Kong Revenue Regime -- PART III: Tax Treaties -- 10. Canada’s Evolving Tax Treaty Policy toward Low-Income Countries -- 11. Tax Treaties and the Taxation of Non-residents’ Capital Gains -- 12. Tax Treaty Templates -- PART IV: Taxing Cross-border Services and Service Providers -- 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? -- 14. The New Services Permanent Establishment Rule in the Canada- United States Tax Treaty -- 15. Consumption Taxation of Crossborder Trade in Services in an Age of Globalization -- Contributors -- Index
Summary: Increasingly linked by regional and global ties, national economies depend more than ever on international investments and trade. Agreements such as NAFTA in North America and the regional integration of the European Union facilitate cross-border commerce. While trade has become international, however, taxation has remained national, preserving and strengthening one of the few remaining barriers to the flow of cross-national investments.In Globalization and Its Tax Discontents, some of the world's leading international tax scholars identify the ways that taxes can inhibit or promote international investments, and assess both government and private market responses to present challenges. Given the lack of meaningful government cooperation, the contributors integrate economic theory with elements of history, gender theory, and international relations to explore the potential development effective international tax rules and processes to tax international investments. Innovative, interdisciplinary, and comprehensive, Globalization and Its Tax Discontents sheds light on one of the last real policy battlegrounds of globalization.
Holdings
Item type Current library Call number URL Status Notes Barcode
eBook eBook Biblioteca "Angelicum" Pont. Univ. S.Tommaso d'Aquino Nuvola online online - DeGruyter (Browse shelf(Opens below)) Online access Not for loan (Accesso limitato) Accesso per gli utenti autorizzati / Access for authorized users (dgr)9781442660021

Frontmatter -- Contents -- Preface -- PART I: Designing Tax Rules for Foreign Direct Investment -- 1. Introduction: The Last Battleground of Globalization -- 2. Taxing Foreign Direct Investment in a Non-cooperative Setting: Contributions by Alex Easson -- 3. China’s Tax Incentive Regime for Foreign Direct Investment: An Eassonian Analysis -- 4. Outbound Direct Investment and the Sourcing of Interest Expense for Deductibility Purposes -- 5. Assessing the Foreign Direct Investment Response to Tax Reform and Tax Planning -- PART II: The Impact of Globalization -- 6. Improving Inter-nation Equity through Territorial Taxation and Tax Sparing -- 7. Harmonizing Corporate Income Taxes in the United States and the European Union: Legislative, Judicial, Soft-Law, and Cooperative Approaches -- 8. Missing Women: Gender-Impact Analysis and International Taxation -- 9. Globalization and the Hong Kong Revenue Regime -- PART III: Tax Treaties -- 10. Canada’s Evolving Tax Treaty Policy toward Low-Income Countries -- 11. Tax Treaties and the Taxation of Non-residents’ Capital Gains -- 12. Tax Treaty Templates -- PART IV: Taxing Cross-border Services and Service Providers -- 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? -- 14. The New Services Permanent Establishment Rule in the Canada- United States Tax Treaty -- 15. Consumption Taxation of Crossborder Trade in Services in an Age of Globalization -- Contributors -- Index

restricted access online access with authorization star

http://purl.org/coar/access_right/c_16ec

Increasingly linked by regional and global ties, national economies depend more than ever on international investments and trade. Agreements such as NAFTA in North America and the regional integration of the European Union facilitate cross-border commerce. While trade has become international, however, taxation has remained national, preserving and strengthening one of the few remaining barriers to the flow of cross-national investments.In Globalization and Its Tax Discontents, some of the world's leading international tax scholars identify the ways that taxes can inhibit or promote international investments, and assess both government and private market responses to present challenges. Given the lack of meaningful government cooperation, the contributors integrate economic theory with elements of history, gender theory, and international relations to explore the potential development effective international tax rules and processes to tax international investments. Innovative, interdisciplinary, and comprehensive, Globalization and Its Tax Discontents sheds light on one of the last real policy battlegrounds of globalization.

Mode of access: Internet via World Wide Web.

In English.

Description based on online resource; title from PDF title page (publisher's Web site, viewed 01. Dez 2023)