| Description |
1 online resource (xvi, 249 pages) |
| Physical Medium |
polychrome |
| Description |
text file |
| Bibliography |
Includes bibliographical references (pages 231-243) and index. |
| Contents |
""CONTENTS""; ""TABLES""; ""PREFACE""; ""1 Introduction""; ""1 The Clash between Economic and Sovereignty Interests""; ""2 Increasing Cooperation on Tax Coordination""; ""3 Regulatory Emulation in Three-Player Game""; ""4 Outline of the Book""; ""PART I. THE CURRENT REGIME""; ""2 Background Issues""; ""1 Introduction""; ""2 Economic Concerns""; ""3 Political Concerns""; ""4 Conclusion""; ""3 The Tax Systems""; ""1 Introduction""; ""2 Difference in the Tax System""; ""3 Subnational Taxation""; ""4 International Aspects""; ""5 Conclusion""; ""4 Tax Coordination""; ""1 Introduction"" |
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""2 NAFTA and Taxation""""3 Tax Treaties in North America""; ""4 Conclusion""; ""PART II. THE ECONOMIC STAKES""; ""5 Taxes and Cross-Border Investments""; ""1 Introduction""; ""2 The Importance of Foreign Investment within North America""; ""3 Does Tax Influence the Movement of Foreign Direct Investment?""; ""4 Measuring the Influence of Taxes on Investment Decisions""; ""5 Studies of the NAFTA Tax Systems""; ""6 Conclusion""; ""6 The Impact of U.S. Dividend Tax Reform""; ""1 Introduction""; ""2 Capital Market Integration between Canada and the United States"" |
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""3 Dividend Tax Reform in the United States""""4 The Impact of U.S. Dividend Tax Reform on Canada""; ""5 Canadian Reaction to U.S. Dividend Tax Reform""; ""6 Conclusion""; ""PART III. SOVEREIGNTY CONCERNS""; ""7 Lessons from Europe""; ""1 Introduction""; ""2 European Economic Integration and Tax Harmonization""; ""3 The Drive towards Economic Integration under NAFTA""; ""4 The Loss of Sovereignty under NAFTA Tax Harmonization""; ""5 Conclusion""; ""8 E-Commerce Tax Policy""; ""1 Introduction""; ""2 Taxing Cross-Border E-Commerce Profits"" |
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""3 Enforcing GST and VAT Rules on E-Commerce Sales""""4 Using Internet Technologies for Tax Purposes""; ""5 Conclusion""; ""PART IV. DEVELOPING AN INTERNATIONAL TAX POLICY FOR NAFTA""; ""9 Balancing Economic and Sovereignty Interests""; ""1 Introduction""; ""2 Economic Interests""; ""3 The Sovereignty Interest""; ""4 Towards Heightened Multilateral Coordination""; ""5 Conclusion""; ""10 Modelling NAFTA Tax Competition""; ""1 Introduction""; ""2 Tax Competition: Theory versus Reality""; ""3 Regulatory Emulation""; ""4 A Game Theory Perspective on NAFTA Tax Competition""; ""5 Conclusion"" |
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""11 Recommendations""""1 Introduction""; ""2 Policy Recommendations""; ""3 Conclusion""; ""12 Conclusion""; ""NOTES""; ""SELECT BIBLIOGRAPHY""; ""INDEX""; ""A""; ""B""; ""C""; ""D""; ""E""; ""F""; ""G""; ""H""; ""I""; ""K""; ""L""; ""M""; ""N""; ""O""; ""P""; ""Q""; ""R""; ""S""; ""T""; ""U""; ""V""; ""W"" |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
North American Free Trade Agreement (1992 December 17)
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North American Free Trade Agreement (1992 December 17) |
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Canada (1992 October 7) |
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Canada (1992 oct. 7) |
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Nordamerikanische Freihandelszone. |
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Canada. Traités, etc. 1992 October 7. |
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North American Free Trade Agreement (1992 December 17) |
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Nordamerikanische Freihandelszone. |
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Taxation -- Law and legislation -- North America.
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Taxation -- Law and legislation. |
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North America. |
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Foreign trade regulation -- North America.
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Foreign trade regulation. |
| Genre/Form |
Electronic books.
|
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Electronic books.
|
| Other Form: |
Print version: Cockfield, Arthur J. NAFTA tax law and policy. Toronto, Ont. ; Buffalo, N.Y. : University of Toronto Press, ©2005 (DLC) 2005276416 |
| ISBN |
9781442683822 (electronic book) |
|
1442683821 (electronic book) |
|
0802035817 (alkaline paper) |
|
9780802035813 |
