Globalization and its tax discontents : tax policy and international investments : essays in honour of Alex Easson / edited by Arthur J. Cockfield.
Contributor(s): Cockfield, Arthur J.Material type: BookCall no.: K4528 .G56 2010Publication: Toronto : University of Toronto Press, 2010Description: xiv, 340 p.ISBN: 9780802099761; 0802099769.Subject(s): Easson, A. J | Investments, Foreign -- Taxation -- Law and legislation | International business enterprises -- Taxation -- Law and legislation | Double taxation -- Treaties | Law and globalization
|Item type||Current location||Collection||Call number||Status||Date due||Barcode||Item holds|
|Book||Sanya Dharmasakti Library General Stacks||General Books||K4528 .G56 2010 (See Similar Items)||Available||31379015635106|
Includes bibliographical references and index.
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.
Click on an image to view it in the image viewer