NAFTA Tax Law and Policy: Resolving the Clash between Economic and Sovereignty Interests

Arthur J. Cockfield

Published by University of Toronto Press 2005

NAFTA Tax Law and Policy

Resolving the Clash between Economic and Sovereignty Interests

Arthur J. Cockfield

https://doi.org/10.3138/9781442683822

Overview
Contents

About this book

In NAFTA Tax Law and Policy, Arthur J. Cockfield analyzes these different tax systems and proposes a number of recommendations to reduce the harm caused by these barriers.

Author / Editor information

Cockfield Arthur J. :

Arthur J. Cockfield is an associate professor in the Faculty of Law at Queen's University.

Topics

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

Language: English
Publisher: University of Toronto Press
Audience: College/higher education;Professional and scholarly;
Pages
- Main content: 315

eBook

Published: December 31, 2005
ISBN: 9781442683822