Title Globalization and its tax discontents : tax policy and international investments : essays in honour of Alex Easson / edited by Arthur J. Cockfield

Published Toronto ; Buffalo, N.Y. : University of Toronto Press, ©2010

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Description 1 online resource (xiv, 340 pages) 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 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 Bibliography Includes bibliographical references and index Notes English Print version record Subject Easson, A. J SUBJECT Easson, A. J. fast Subject Investments, Foreign -- Taxation -- Law and legislation. International business enterprises -- Taxation -- Law and legislation. Double taxation -- Treaties. Law and globalization. LAW -- Taxation. BUSINESS & ECONOMICS -- International -- Taxation. Double taxation International business enterprises -- Taxation -- Law and legislation Investments, Foreign -- Taxation -- Law and legislation Law and globalization Genre/Form Treaties Form Electronic book Author Easson, A. J Cockfield, Arthur J ISBN 9781442660021 1442660023

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