| Description |
1 online resource (355 pages) |
| Contents |
Cover -- Contents -- Preface -- PART I: DESIGNING TAX RULES FOR FOREIGN DIRECT INVESTMENT -- 1 Introduction: The Last Battleground of Globalization -- 1.0 The Battle for International Investments -- 2.0 The Increasing Sensitivity of Cross-border Investment to Tax -- 3.0 The Need for Diverse Scholarly Tools to Address Policy Concerns -- 4.0 Outline of the Book -- 2 Taxing Foreign Direct Investment in a Non-cooperative Setting: Contributions by Alex Easson -- 1.0 Introduction -- 2.0 Policy Implications of a Non-cooperative Setting -- 3.0 Designing Tax Incentives in a Non-cooperative Setting -- 4.0 Collective Action Responses -- 5.0 Conclusion -- 3 China's Tax Incentive Regime for Foreign Direct Investment: An Eassonian Analysis -- 1.0 Introduction -- 2.0 China's Tax Incentives Prior to 2008 -- 3.0 The Tax Incentives Regime in the 2008 EIT Law -- 4.0 Conclusions -- 4 Outbound Direct Investment and the Sourcing of Interest Expense for Deductibility Purposes -- 1.0 Introduction -- 2.0 Behavioural Margins Implicated by an Unrestricted Interest- Expense Deduction -- 3.0 National Welfare, Ownership Neutrality, and Interest Deductibility -- 4.0 The 'Middle Ground' Appeal of a Thin-Capitalization-Deductibility Restriction -- 5.0 Conclusion -- 5 Assessing the Foreign Direct Investment Response to Tax Reform and Tax Planning -- 1.0 Introduction -- 2.0 The Basic Approach to Assessing the FDI Response to Tax Reform -- 3.0 Cross-border Financing Developments -- 4.0 Cross-border AETR/METR Analysis: A Focus on Tax-Planning Effects -- 5.0 Factoring Tax Planning into Assessments of the FDI Response to Tax Reform -- PART II: THE IMPACT OF GLOBALIZATION -- 6 Improving Inter-nation Equity through Territorial Taxation and Tax Sparing -- 1.0 Introduction -- 2.0 Inter-nation Equity -- 3.0 Why Should Equity Be Taken Seriously Now? |
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4.0 Tax Reforms towards Inter-nation Equity -- 5.0 Conclusions -- 7 Harmonizing Corporate Income Taxes in the United States and the European Union: Legislative, Judicial, Soft-Law, and Cooperative Approaches -- 1.0 Introduction -- 2.0 Corporate Tax Harmonization in the EU -- 3.0 Corporate Tax Harmonization in the United States -- 4.0 Summary Comparison and Commentary -- 8 Missing Women: Gender-Impact Analysis and International Taxation -- 1.0 Finding Women in International and Tax Law -- 2.0 The Gender Impact of Overseas Development and Aid Programs -- 3.0 Domestic Taxation of Outward FDI -- 4.0 Developing-Country Taxation of Inward FDI -- 5.0 Conclusions -- 9 Globalization and the Hong Kong Revenue Regime -- 1.0 Introduction -- 2.0 The Evolution of Hong Kong's Political Structure -- 3.0 Revenue Regime Development in Hong Kong -- 4.0 Conclusion -- PART III: TAX TREATIES -- 10 Canada's Evolving Tax Treaty Policy toward Low-Income Countries -- 1.0 The Importance of Tax Treaty Design for Low-Income Countries -- 2.0 Alex Easson's Assessment of Canada's Tax Treaty Policies to 1988 -- 3.0 Canada's Tax Treaty Policy toward Low-Income Countries since 1988 -- 4.0 Future Directions in Canada's Tax Treaty Policy toward Low-Income Countries -- 11 Tax Treaties and the Taxation of Non-residents' Capital Gains -- 1.0 Introduction -- 2.0 Why Land? -- 3.0 Gains and Capital Gains -- 4.0 Real Property -- 5.0 Interposed Entities -- 6.0 Applying Pre-capital Gains Treaties -- 7.0 Looking Forward -- 12 Tax Treaty Templates -- 1.0 Introduction -- 2.0 Problems with the Current Tax Treaty Network -- 3.0 A Possible Solution -- 4.0 Conclusion -- PART IV: TAXING CROSS-BORDER SERVICES AND SERVICE PROVIDERS -- 13 Tax Discrimination and Trade in Services: Should the Nondiscrimination Article in the OECD Model Treaty Provide the Missing Link between Tax and Trade Agreements? |
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1.0 Overview -- 2.0 Trade Agreements -- 3.0 The Non-discrimination Article in the OECD Model -- 4.0 The Interaction of Tax and Trade Agreements: The Bottom Line -- 5.0 Proposed Solution: Expand the Non-discrimination Article -- 6.0 Other Reasons Not to Expand the Non-discrimination Article -- 7.0 Conclusions -- 14 The New Services Permanent Establishment Rule in the Canada-United States Tax Treaty -- 1.0 Introduction -- 2.0 The Services PE Rules in the United Nations and OECD Model Conventions -- 3.0 Article V(9) of the Fifth Protocol -- 4.0 Conclusion -- 15 Consumption Taxation of Cross-border Trade in Services in an Age of Globalization -- 1.0 Introduction -- 2.0 Taxation of Goods -- 3.0 Taxation of Services -- 4.0 Conclusion -- Contributors -- Index -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- K -- L -- M -- N -- O -- P -- Q -- R -- S -- T -- U -- V -- W -- Z |
| Summary |
Innovative, interdisciplinary, and comprehensive, Globalization and Its Tax Discontents sheds light on one of the last real policy battlegrounds of globalization |
| Notes |
Print version record |
| Subject |
Easson, A. J
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| SUBJECT |
Easson, A. J. fast |
| Subject |
Investments, Foreign -- 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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Law and globalization.
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Double taxation
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International business enterprises -- Taxation -- Law and legislation
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Investments, Foreign -- Taxation -- Law and legislation
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Law and globalization
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| Genre/Form |
Treaties
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| Form |
Electronic book
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| ISBN |
9781442660021 |
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1442660023 |
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