| Description |
1 online resource (xiv, 340 pages) |
| Physical Medium |
polychrome |
| Description |
text file |
| Bibliography |
Includes bibliographical references and index. |
| Summary |
"This book draws from essays given at a symposium held in honour of Professor [Alex] Easson at Queen's Law on 29 February 2008"--Preface. |
| 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. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Easson, A. J.
|
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Easson, A. J. |
|
Easson, A. J. |
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Investments, Foreign -- Taxation -- Law and legislation.
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Investments, Foreign -- Taxation -- Law and legislation. |
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International business enterprises -- Taxation -- Law and legislation.
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International business enterprises -- Taxation -- Law and legislation. |
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Double taxation -- Treaties.
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Double taxation -- Treaties. |
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Law and globalization.
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Law and globalization. |
| Genre/Form |
Electronic books.
|
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Treaties.
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Treaties.
|
| Added Author |
Easson, A. J.
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Cockfield, Arthur J.
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| Other Form: |
Print version: Globalization and its tax discontents. Toronto ; Buffalo, N.Y. : University of Toronto Press, ©2010 9780802099761 (DLC) 2010455966 (OCoLC)667178084 |
| ISBN |
9781442660021 (electronic book) |
|
1442660023 (electronic book) |
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9780802099761 |
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0802099769 |
|
