NAFTA tax law and policy: resolving the clash between economic and sovereignty interests
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Toronto [u.a.]
Univ. of Toronto Press
2005
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XVI, 249 S. |
| ISBN: | 0802035817 |
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Record in the Search Index
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| adam_text | NAFTA TAX LAW AND POLICY RESOLVING THE CLASH BETWEEN ECONOMIC AND
SOVEREIGNTY INTERESTS ARTHUR J. COCKFIELD UNIVERSITY OF TORONTO PRESS
TORONTO BUFFALO LONDON CONTENTS TABLES XLLL PREFACE XV 1 INTRODUCUEON 3 1
THE CLASH BETWEEN ECONOMIC AND SOVEREIGNTY INTERESTS 4 2 INCREASING
COOPERATION ON TAX COORDINATION 5 3 REGULATORY EMULATION IN THREE-PLAYER
GAME 5 4 OUTLINE OF THE BOOK 6 PART I. THE CURRENT REGIME 2 BACKGROUND
ISSUES 11 1 INTRODUCTION 11 2 ECONOMIC CONCERNS 11 2.1 BACKGROUND 11
2.1.1 EMPHASIS AND SCOPE OF STUDY: BROAD REVIEW OF CROSS-BORDER
INVESTMENT PATTERNS 11 2.1.2 TRADE AND INVESTMENT WITHIN NORTH AMERICA
13 2.2 TAX DISTORTIONS 15 2.3 TAX COMPETITION 16 2.4 TAX DISCRIMINATION
16 2.5 TAX ARBITRAGE AND TRANSFER PRICING 16 2.6 INTERNATIONAL DOUBLE
TAXATION 17 3 POLITICAL CONCERNS 18 3.1 TAX SOVEREIGNTY 18 3.2 TAX AND
DOMESTIC POLICY GOALS 18 VI CONTENTS 3.3 INTERNATIONAL TAX POLICY
PRINCIPLES AND GOALS 20 4 CONCLUSION 21 3 THE TAX SYSTEMS 22 1
INTRODUCTION 22 2 DIFFERENCE IN THE TAX SYSTEM 22 2.1 TAX REFORM EFFORTS
22 2.2 DIFFERENCES IN TAX PROVISIONS 23 2.2.1 TAXATION OF INDIVIDUAIS 28
2.2.2 TAXATION OF CORPORATIONS 29 2.3 TAX INCENTIVES 33 3 SUBNATIONAL
TAXATION 34 4 INTERNATIONAL ASPECTS 37 4.1 DOUBLE TAXATION RELIEF 37 4.2
TRANSFER PRICING 39 4.3 ANTI-AVOIDANCE RULES 41 4.3.1 THIN
CAPITALIZATION RULES 42 4.3.2 CONTROLLED FOREIGN CORPORATION (CFC) RULES
43 4.4 INTERNATIONAL CONSUMPTION TAXES 44 5 CONCLUSION 45 4 TAX
COORDINATION 46 1 INTRODUCTION 46 2 NAFTA AND TAXATION 46 2.1 TAX
TREATMENT OF GOODS 46 2.2 TAXES ON SERVICES 47 2.3 CONDITIONAL TAX
BENEFITS 48 2.4 NAFTA AND TAX TREATIES 49 3 TAX TREATIES IN NORTH
AMERICA 49 3.1 THE PURPOSE OF TAX TREATIES 49 3.2 HISTORICAL REVIEW OF
TAX COORDINATION IN NORTH AMERICA 50 3.2.1 CANADA-UNITED STATES TAX
COORDINATION 50 3.2.2 TAX COORDINATION WITH MEXICO 51 3.3 COMPARATIVE
REVIEW OF TAX TREATIES 52 3.3.1 TAXES COVERED 52 3.3.2 RESIDENCE 52
3.3.3 BUSINESS PROFITS 53 3.3.4 PERMANENT ESTABLISHMENT 54 3.3.5
DIVIDENDS 55 3.3.6 INTEREST 56 CONTENTS VII 3.3.7 ROYALTIES 57 3.3.8
CAPITAL GAINS AND CORPORATE REORGANIZATIONS 57 3.3.9 ANTI-TREATY
SHOPPING PROVISIONS 58 3.3.10 ANTI-DISCRIMINATION PROVISION 59 3.3.11
MUTUAL AGREEMENT 59 3.3.12 EXCHANGE OF INFORMATION 60 3.3.13 ENFORCEMENT
OF TAX CLAIMS 60 3.4 THE LIMITATION OF TAX TREATIES 61 4 CONCLUSION 65
PART II. THE ECONOMIC STAKES 5 TAXES AND CROSS-BORDER INVESTMENTS 69 1
INTRODUCTION 69 2 THE IMPORTANCE OF FOREIGN INVESTMENT WITHIN NORTH
AMERICA 69 2.1 INVESTMENT FLOWS AND THE NAFTA COUNTRIES 69 2.2
COMPETITION FOR INVESTMENT AND NAFTA RULES OF ORIGIN 72 3 DOES TAX
INFLUENCE THE MOVEMENT OF FOREIGN DIRECT INVESTMENT? 73 3.1 FDI IS
INFLUENCED BY A NUMBER OF NON-TAX FACTORS 74 3.2 TAXES AND FDI MOVEMENTS
74 4 MEASURING THE INFLUENCE OF TAXES ON INVESTMENT DECISIONS 75 4.1 WHY
USE TAXES ON MARGINAL INVESTMENTS? 75 4.2 THE THEORY OF EFFECTIVE TAX
RATES 76 4.3 CALCULATING THE EFFECTIVE TAX RATE 77 4.4 PROBLEMS WITH
MARGINAL EFFECTIVE TAX RATE STUDIES 77 5 STUDIES OF THE NAFTA TAX
SYSTEMS 80 5.1 MARGINAL EFFECTIVE TAX RATE STUDIES OF CANADA AND THE
UNITED STATES 80 5.2 MARGINAL EFFECTIVE TAX RATE STUDIES FOR ALL NAFTA
COUNTRIES 82 5.3 CAPITAL RISK ANALYSIS STUDY INVOLVING CANADA AND THE
UNITED STATES 84 6 CONCLUSION 85 6 THE IMPACT OF U.S. DIVIDEND TAX
REFORM 87 1 INTRODUCTION 87 2 CAPITAL MARKET INTEGRATION BETWEEN CANADA
AND THE UNITED STATES 87 VUEI CONTENTS 3 DIVIDEND TAX REFORM IN THE
UNITED STATES 88 3.1 BACKGROUND: U.S. ANTI-TAX SENTIMENTS AND SOURCES OF
TAX REVENUES 88 3.2 THE JOBS AND GRMVTH RECONAELIATION AD OF2003 90 4 THE
IMPACT OF U.S. DIVIDEND TAX REFORM ON CANADA 92 4.1 THE EFFECT OF
PREVIOUS U.S. TAX REFORM EFFORTS 92 4.2 IMPACT OF TAX REFORM ON CANADIAN
FDI FLOWS 92 4.2.1 COMPARING THE TAX BURDENS AFTER THE REFORM EFFORTS 92
4.2.2 MITIGATING FACTORS 94 4.2.3 THE IMPACT ON CANADIAN DIRECT
INVESTMENT FLOWS 96 4.3 IMPACT ON FINANCIAL STRATEGIES 96 4.3.1
INCREASING DIVIDEND DISTRIBUTIONS 97 4.3.2 DEBT FINANCING OF CANADIAN
AFFILIATES 97 4.3.3 MANIPULATION OF TRANSFER PRICES 98 5 CANADIAN
REACTION TO U.S. DIVIDEND TAX REFORM 99 5.1 ECONOMIC INTEGRATION AND
CANADIAN TAX REFORM 99 5.2 MATCHING AND UNDERCUTTING U.S. TAX CHANGES
100 6 CONCLUSION 101 PART III. SOVEREIGNTY CONCERNS 7 LESSONS FROM
EUROPE 105 1 INTRODUCTION 105 2 EUROPEAN ECONOMIC INTEGRATION AND TAX
HARMONIZATION 105 2.1 THE MOVEMENT TOWARDS POLITICAL AND ECONOMIC
INTEGRATION IN EUROPE 105 2.2 TAX HARMONIZATION IN EUROPE 108 2.2.1
HARMONIZATION OF DIRECT TAXES 108 2.2.2 THE ESTABLISHMENT OF THE RUDING
COMMITTEE 110 2.2.3 RECENT DEVELOPMENTS: HARMFUL TAX COMPETITION,
CORPORATE TAX BASE CONSOLIDATION, AND EUROPEAN COURT OF JUSTICE
DECISIONS 112 2.2.4 HARMONIZATION OF INDIRECT TAXES 114 2.2.4.1
LEGISLATIVE IMPETUS FOR HARMONIZING INDIRECT TAXES 114 2.2.4.2 ABOLITION
OF BARRIERS TO TRADE CAUSED BYTHEVAT 114 3 THE DRIVE TOWARDS ECONOMIC
INTEGRATION UNDER NAFTA 116 3.1 WHY HAVE FREE TRADE WITHIN NORTH
AMERICA? 116 3.2 THE INSTITUTIONAL STRUCTURE OF NAFTA 118 CONTENTS IX
3.3 COMMENT ON THE INSTITUTIONAL STRUCTURE OF NAFTA 113 4 THE LOSS OF
SOVEREIGNTY UNDER NAFTA TAX HARMONIZATION 120 4.1 TAX AS A POLICY TOOL
TO PURSUE DISTINCT SOCIO-ECONOMIC OBJECTIVES 120 4.2 DIFFERENT REVENUE
OBJECTIVES WITHIN NORTH AMERICA 121 4.3 THE NEED TO REFORM NON-TAX LAWS
124 4.4 TAX HARMONIZATION WITH A BIG PLAYER 124 5 CONCLUSION 126 8
E-COMMERCE TAX POLICY 128 1 INTRODUCTION 128 2 TAXING CROSS-BORDER
E-COMMERCE PROFITS 129 2.1 TECHNOLOGY AS A CATALYST FOR ECONOMIC
INTEGRATION 129 2.2 BACKGROUND REFORM EFFORTS 129 2.3 COMPUTER SERVERS
AS PERMANENT ESTABLISHMENTS 131 2.4 EVALUATING THE NEW RULE 132 2.5
TOWARDS AN ECONOMIC PRESENCE TEST FOR INCOME TAX PURPOSES 133 3
ENFORCING GST AND VAT RULES ON E-COMMERCE SALES 134 3.1 THE GST AND
COLLECTION OBLIGATIONS 134 3.2 REVENUE LOSSES AND LACK OF A COMPETITIVE
PLAYING FIELD 135 3.3 DEVELOPING ECONOMIC PRESENCE TESTS FOR THE GST 137
3.4 TAX COOPERATION IN A FREE TRADE AREA 139 4 USING INTERNET
TECHNOLOGIES FOR TAX PURPOSES 140 5 CONCLUSION 141 PART IV. DEVELOPING
AN INTERNATIONAL TAX POLICY FOR NAFTA 9 BALANCING ECONOMIC AND
SOVEREIGNTY INTERESTS 145 1 INTRODUCTION 145 2 ECONOMIC INTERESTS 145
2.1 DISTORTION OF DIRECT INVESTMENT FLOWS 146 2.2 THE USE OF TAX
INCENTIVES 147 2.3 TRANSFER PRICING ISSUES 148 2.4 TRADE FLOWS 149 2.5
COMMENT ON THE ECONOMIC INTEREST 150 3 THE SOVEREIGNTY INTEREST 150 3.1
SOVEREIGNTY AS A DRIVER OF INTERNATIONAL TAX DEVELOPMENTS 150 X CONTENTS
3.2 LESSONS FROM EUROPE REVISITED 151 3.3 SOVEREIGNTY CONCERNS IN NORTH
AMERICA 152 3.4 TAX REFORM INITIATIVES UNDER NAFTA 153 3.4.1 DO NOTHING
154 3.4.2 COMPREHENSIVE TAX REFORM EFFORTS 155 4 TOWARDS HEIGHTENED
MULTILATERAL COORDINATION 157 5 CONCLUSION 158 10 MODELLING NAFTA TAX
COMPETITION 160 1 INTRODUCTION 160 2 TAX COMPETITION: THEORY VERSUS
REALITY 160 2.1 TAX COMPETITION AMONG SUBNATIONAL GOVERNMENTS 160 2.2
THEORIES ON INTERNATIONAL TAX COMPETITION 162 2.3 HARMFUL VERSUS FAIR
INTERNATIONAL TAX COMPETITION 163 3 REGULATORY EMULATION 164 3.1 TAX
COMPETITION WITH ONE BIG PLAYER 164 3.2 THE CANADIAN AND MEXICAN
APPROACH 164 3.3 THE UNITED STATES AND ITS GO IT ALONE APPROACH 165 4
A GAME THEORY PERSPECTIVE ON NAFTA TAX COMPETITION 166 4.1 GENERAL
OBSERVATIONS 166 4.2 MODELLING NAFTA TAX COMPETITION 167 4.3 LESSONS
FROM THE MODEL 169 4.4 LIMITATION WITH THE ANALYSIS 173 5 CONCLUSION 174
11 RECOMMENDATIONS 175 1 INTRODUCTION 175 2 POLICY RECOMMENDATIONS 175
2.1 NAFTA TAX WORKING GROUP 175 2.2 HARMONIZE TREATY POLICY 177 2.3
ARBITRATION PROCEDURE FOR TRANSFER PRICING DISPUTES 178 2.4 ABOLISH
WITHHOLDING TAXES ON PARENT/SUBSIDIARY DIVIDENDS 179 2.5 CORPORATE
MERGERS AND REORGANIZATIONS 180 2.6 REDUCTION OF HARMFUL TAX
COMPETITION 181 2.7 MULTILATERAL AGREEMENT ON THE GST AND VAT 182 2.8
IMPROVING ADMINISTRATIVE COOPERATION 182 3 CONCLUSION 183 12 CONCLUSION
185 CONTENTS XI NOTES 191 SELECT BIBLIOGRAPHY 231 INDEX 245
|
| adam_txt |
NAFTA TAX LAW AND POLICY RESOLVING THE CLASH BETWEEN ECONOMIC AND
SOVEREIGNTY INTERESTS ARTHUR J. COCKFIELD UNIVERSITY OF TORONTO PRESS
TORONTO BUFFALO LONDON CONTENTS TABLES XLLL PREFACE XV 1 INTRODUCUEON 3 1
THE CLASH BETWEEN ECONOMIC AND SOVEREIGNTY INTERESTS 4 2 INCREASING
COOPERATION ON TAX COORDINATION 5 3 REGULATORY EMULATION IN THREE-PLAYER
GAME 5 4 OUTLINE OF THE BOOK 6 PART I. THE CURRENT REGIME 2 BACKGROUND
ISSUES 11 1 INTRODUCTION 11 2 ECONOMIC CONCERNS 11 2.1 BACKGROUND 11
2.1.1 EMPHASIS AND SCOPE OF STUDY: BROAD REVIEW OF CROSS-BORDER
INVESTMENT PATTERNS 11 2.1.2 TRADE AND INVESTMENT WITHIN NORTH AMERICA
13 2.2 TAX DISTORTIONS 15 2.3 TAX COMPETITION 16 2.4 TAX DISCRIMINATION
16 2.5 TAX ARBITRAGE AND TRANSFER PRICING 16 2.6 INTERNATIONAL DOUBLE
TAXATION 17 3 POLITICAL CONCERNS 18 3.1 TAX SOVEREIGNTY 18 3.2 TAX AND
DOMESTIC POLICY GOALS 18 VI CONTENTS 3.3 INTERNATIONAL TAX POLICY
PRINCIPLES AND GOALS 20 4 CONCLUSION 21 3 THE TAX SYSTEMS 22 1
INTRODUCTION 22 2 DIFFERENCE IN THE TAX SYSTEM 22 2.1 TAX REFORM EFFORTS
22 2.2 DIFFERENCES IN TAX PROVISIONS 23 2.2.1 TAXATION OF INDIVIDUAIS 28
2.2.2 TAXATION OF CORPORATIONS 29 2.3 TAX INCENTIVES 33 3 SUBNATIONAL
TAXATION 34 4 INTERNATIONAL ASPECTS 37 4.1 DOUBLE TAXATION RELIEF 37 4.2
TRANSFER PRICING 39 4.3 ANTI-AVOIDANCE RULES 41 4.3.1 THIN
CAPITALIZATION RULES 42 4.3.2 CONTROLLED FOREIGN CORPORATION (CFC) RULES
43 4.4 INTERNATIONAL CONSUMPTION TAXES 44 5 CONCLUSION 45 4 TAX
COORDINATION 46 1 INTRODUCTION 46 2 NAFTA AND TAXATION 46 2.1 TAX
TREATMENT OF GOODS 46 2.2 TAXES ON SERVICES 47 2.3 CONDITIONAL TAX
BENEFITS 48 2.4 NAFTA AND TAX TREATIES 49 3 TAX TREATIES IN NORTH
AMERICA 49 3.1 THE PURPOSE OF TAX TREATIES 49 3.2 HISTORICAL REVIEW OF
TAX COORDINATION IN NORTH AMERICA 50 3.2.1 CANADA-UNITED STATES TAX
COORDINATION 50 3.2.2 TAX COORDINATION WITH MEXICO 51 3.3 COMPARATIVE
REVIEW OF TAX TREATIES 52 3.3.1 TAXES COVERED 52 3.3.2 RESIDENCE 52
3.3.3 BUSINESS PROFITS 53 3.3.4 PERMANENT ESTABLISHMENT 54 3.3.5
DIVIDENDS 55 3.3.6 INTEREST 56 CONTENTS VII 3.3.7 ROYALTIES 57 3.3.8
CAPITAL GAINS AND CORPORATE REORGANIZATIONS 57 3.3.9 ANTI-TREATY
SHOPPING PROVISIONS 58 3.3.10 ANTI-DISCRIMINATION PROVISION 59 3.3.11
MUTUAL AGREEMENT 59 3.3.12 EXCHANGE OF INFORMATION 60 3.3.13 ENFORCEMENT
OF TAX CLAIMS 60 3.4 THE LIMITATION OF TAX TREATIES 61 4 CONCLUSION 65
PART II. THE ECONOMIC STAKES 5 TAXES AND CROSS-BORDER INVESTMENTS 69 1
INTRODUCTION 69 2 THE IMPORTANCE OF FOREIGN INVESTMENT WITHIN NORTH
AMERICA 69 2.1 INVESTMENT FLOWS AND THE NAFTA COUNTRIES 69 2.2
COMPETITION FOR INVESTMENT AND NAFTA RULES OF ORIGIN 72 3 DOES TAX
INFLUENCE THE MOVEMENT OF FOREIGN DIRECT INVESTMENT? 73 3.1 FDI IS
INFLUENCED BY A NUMBER OF NON-TAX FACTORS 74 3.2 TAXES AND FDI MOVEMENTS
74 4 MEASURING THE INFLUENCE OF TAXES ON INVESTMENT DECISIONS 75 4.1 WHY
USE TAXES ON MARGINAL INVESTMENTS? 75 4.2 THE THEORY OF EFFECTIVE TAX
RATES 76 4.3 CALCULATING THE EFFECTIVE TAX RATE 77 4.4 PROBLEMS WITH
MARGINAL EFFECTIVE TAX RATE STUDIES 77 5 STUDIES OF THE NAFTA TAX
SYSTEMS 80 5.1 MARGINAL EFFECTIVE TAX RATE STUDIES OF CANADA AND THE
UNITED STATES 80 5.2 MARGINAL EFFECTIVE TAX RATE STUDIES FOR ALL NAFTA
COUNTRIES 82 5.3 CAPITAL RISK ANALYSIS STUDY INVOLVING CANADA AND THE
UNITED STATES 84 6 CONCLUSION 85 6 THE IMPACT OF U.S. DIVIDEND TAX
REFORM 87 1 INTRODUCTION 87 2 CAPITAL MARKET INTEGRATION BETWEEN CANADA
AND THE UNITED STATES 87 VUEI CONTENTS 3 DIVIDEND TAX REFORM IN THE
UNITED STATES 88 3.1 BACKGROUND: U.S. ANTI-TAX SENTIMENTS AND SOURCES OF
TAX REVENUES 88 3.2 THE JOBS AND GRMVTH RECONAELIATION AD OF2003 90 4 THE
IMPACT OF U.S. DIVIDEND TAX REFORM ON CANADA 92 4.1 THE EFFECT OF
PREVIOUS U.S. TAX REFORM EFFORTS 92 4.2 IMPACT OF TAX REFORM ON CANADIAN
FDI FLOWS 92 4.2.1 COMPARING THE TAX BURDENS AFTER THE REFORM EFFORTS 92
4.2.2 MITIGATING FACTORS 94 4.2.3 THE IMPACT ON CANADIAN DIRECT
INVESTMENT FLOWS 96 4.3 IMPACT ON FINANCIAL STRATEGIES 96 4.3.1
INCREASING DIVIDEND DISTRIBUTIONS 97 4.3.2 DEBT FINANCING OF CANADIAN
AFFILIATES 97 4.3.3 MANIPULATION OF TRANSFER PRICES 98 5 CANADIAN
REACTION TO U.S. DIVIDEND TAX REFORM 99 5.1 ECONOMIC INTEGRATION AND
CANADIAN TAX REFORM 99 5.2 MATCHING AND UNDERCUTTING U.S. TAX CHANGES
100 6 CONCLUSION 101 PART III. SOVEREIGNTY CONCERNS 7 LESSONS FROM
EUROPE 105 1 INTRODUCTION 105 2 EUROPEAN ECONOMIC INTEGRATION AND TAX
HARMONIZATION 105 2.1 THE MOVEMENT TOWARDS POLITICAL AND ECONOMIC
INTEGRATION IN EUROPE 105 2.2 TAX HARMONIZATION IN EUROPE 108 2.2.1
HARMONIZATION OF DIRECT TAXES 108 2.2.2 THE ESTABLISHMENT OF THE RUDING
COMMITTEE 110 2.2.3 RECENT DEVELOPMENTS: HARMFUL TAX COMPETITION,
CORPORATE TAX BASE CONSOLIDATION, AND EUROPEAN COURT OF JUSTICE
DECISIONS 112 2.2.4 HARMONIZATION OF INDIRECT TAXES 114 2.2.4.1
LEGISLATIVE IMPETUS FOR HARMONIZING INDIRECT TAXES 114 2.2.4.2 ABOLITION
OF BARRIERS TO TRADE CAUSED BYTHEVAT 114 3 THE DRIVE TOWARDS ECONOMIC
INTEGRATION UNDER NAFTA 116 3.1 WHY HAVE FREE TRADE WITHIN NORTH
AMERICA? 116 3.2 THE INSTITUTIONAL STRUCTURE OF NAFTA 118 CONTENTS IX
3.3 COMMENT ON THE INSTITUTIONAL STRUCTURE OF NAFTA 113 4 THE LOSS OF
SOVEREIGNTY UNDER NAFTA TAX HARMONIZATION 120 4.1 TAX AS A POLICY TOOL
TO PURSUE DISTINCT SOCIO-ECONOMIC OBJECTIVES 120 4.2 DIFFERENT REVENUE
OBJECTIVES WITHIN NORTH AMERICA 121 4.3 THE NEED TO REFORM NON-TAX LAWS
124 4.4 TAX HARMONIZATION WITH A BIG PLAYER 124 5 CONCLUSION 126 8
E-COMMERCE TAX POLICY 128 1 INTRODUCTION 128 2 TAXING CROSS-BORDER
E-COMMERCE PROFITS 129 2.1 TECHNOLOGY AS A CATALYST FOR ECONOMIC
INTEGRATION 129 2.2 BACKGROUND REFORM EFFORTS 129 2.3 COMPUTER SERVERS
AS PERMANENT ESTABLISHMENTS 131 2.4 EVALUATING THE NEW RULE 132 2.5
TOWARDS AN ECONOMIC PRESENCE TEST FOR INCOME TAX PURPOSES 133 3
ENFORCING GST AND VAT RULES ON E-COMMERCE SALES 134 3.1 THE GST AND
COLLECTION OBLIGATIONS 134 3.2 REVENUE LOSSES AND LACK OF A COMPETITIVE
PLAYING FIELD 135 3.3 DEVELOPING ECONOMIC PRESENCE TESTS FOR THE GST 137
3.4 TAX COOPERATION IN A FREE TRADE AREA 139 4 USING INTERNET
TECHNOLOGIES FOR TAX PURPOSES 140 5 CONCLUSION 141 PART IV. DEVELOPING
AN INTERNATIONAL TAX POLICY FOR NAFTA 9 BALANCING ECONOMIC AND
SOVEREIGNTY INTERESTS 145 1 INTRODUCTION 145 2 ECONOMIC INTERESTS 145
2.1 DISTORTION OF DIRECT INVESTMENT FLOWS 146 2.2 THE USE OF TAX
INCENTIVES 147 2.3 TRANSFER PRICING ISSUES 148 2.4 TRADE FLOWS 149 2.5
COMMENT ON THE ECONOMIC INTEREST 150 3 THE SOVEREIGNTY INTEREST 150 3.1
SOVEREIGNTY AS A DRIVER OF INTERNATIONAL TAX DEVELOPMENTS 150 X CONTENTS
3.2 LESSONS FROM EUROPE REVISITED 151 3.3 SOVEREIGNTY CONCERNS IN NORTH
AMERICA 152 3.4 TAX REFORM INITIATIVES UNDER NAFTA 153 3.4.1 DO NOTHING
154 3.4.2 COMPREHENSIVE TAX REFORM EFFORTS 155 4 TOWARDS HEIGHTENED
MULTILATERAL COORDINATION 157 5 CONCLUSION 158 10 MODELLING NAFTA TAX
COMPETITION 160 1 INTRODUCTION 160 2 TAX COMPETITION: THEORY VERSUS
REALITY 160 2.1 TAX COMPETITION AMONG SUBNATIONAL GOVERNMENTS 160 2.2
THEORIES ON INTERNATIONAL TAX COMPETITION 162 2.3 HARMFUL VERSUS FAIR
INTERNATIONAL TAX COMPETITION 163 3 REGULATORY EMULATION 164 3.1 TAX
COMPETITION WITH ONE BIG PLAYER 164 3.2 THE CANADIAN AND MEXICAN
APPROACH 164 3.3 THE UNITED STATES AND ITS 'GO IT ALONE' APPROACH 165 4
A GAME THEORY PERSPECTIVE ON NAFTA TAX COMPETITION 166 4.1 GENERAL
OBSERVATIONS 166 4.2 MODELLING NAFTA TAX COMPETITION 167 4.3 LESSONS
FROM THE MODEL 169 4.4 LIMITATION WITH THE ANALYSIS 173 5 CONCLUSION 174
11 RECOMMENDATIONS 175 1 INTRODUCTION 175 2 POLICY RECOMMENDATIONS 175
2.1 NAFTA TAX WORKING GROUP 175 2.2 HARMONIZE TREATY POLICY 177 2.3
ARBITRATION PROCEDURE FOR TRANSFER PRICING DISPUTES 178 2.4 ABOLISH
WITHHOLDING TAXES ON PARENT/SUBSIDIARY DIVIDENDS 179 2.5 CORPORATE
MERGERS AND REORGANIZATIONS 180 2.6 REDUCTION OF 'HARMFUL' TAX
COMPETITION 181 2.7 MULTILATERAL AGREEMENT ON THE GST AND VAT 182 2.8
IMPROVING ADMINISTRATIVE COOPERATION 182 3 CONCLUSION 183 12 CONCLUSION
185 CONTENTS XI NOTES 191 SELECT BIBLIOGRAPHY 231 INDEX 245 |
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| geographic | Amérique du Nord - Intégration économique Nordamerika |
| geographic_facet | Amérique du Nord - Intégration économique Nordamerika |
| id | DE-604.BV021459174 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T14:07:08Z |
| indexdate | 2024-07-09T20:36:26Z |
| institution | BVB |
| isbn | 0802035817 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014679219 |
| oclc_num | 56921994 |
| open_access_boolean | |
| owner | DE-M382 DE-19 DE-BY-UBM DE-384 |
| owner_facet | DE-M382 DE-19 DE-BY-UBM DE-384 |
| physical | XVI, 249 S. |
| publishDate | 2005 |
| publishDateSearch | 2005 |
| publishDateSort | 2005 |
| publisher | Univ. of Toronto Press |
| record_format | marc |
| spelling | Cockfield, Arthur J. Verfasser aut NAFTA tax law and policy resolving the clash between economic and sovereignty interests Arthur J. Cockflied Toronto [u.a.] Univ. of Toronto Press 2005 XVI, 249 S. txt rdacontent n rdamedia nc rdacarrier Canada. Treaties, etc. 1992 Oct. 7 Nordamerikanische Freihandelszone (DE-588)4350951-4 gnd rswk-swf Double imposition - Amérique du Nord - Conventions Droit fiscal - Amérique du Nord Libre-échange - Amérique du Nord Politique fiscale - Amérique du Nord Recht Steuer Foreign trade regulation North America Taxation Law and legislation North America Steuerrecht (DE-588)4116614-0 gnd rswk-swf Amérique du Nord - Intégration économique Nordamerika Nordamerikanische Freihandelszone (DE-588)4350951-4 b Steuerrecht (DE-588)4116614-0 s DE-604 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014679219&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Cockfield, Arthur J. NAFTA tax law and policy resolving the clash between economic and sovereignty interests Canada. Treaties, etc. 1992 Oct. 7 Nordamerikanische Freihandelszone (DE-588)4350951-4 gnd Double imposition - Amérique du Nord - Conventions Droit fiscal - Amérique du Nord Libre-échange - Amérique du Nord Politique fiscale - Amérique du Nord Recht Steuer Foreign trade regulation North America Taxation Law and legislation North America Steuerrecht (DE-588)4116614-0 gnd |
| subject_GND | (DE-588)4350951-4 (DE-588)4116614-0 |
| title | NAFTA tax law and policy resolving the clash between economic and sovereignty interests |
| title_auth | NAFTA tax law and policy resolving the clash between economic and sovereignty interests |
| title_exact_search | NAFTA tax law and policy resolving the clash between economic and sovereignty interests |
| title_exact_search_txtP | NAFTA tax law and policy resolving the clash between economic and sovereignty interests |
| title_full | NAFTA tax law and policy resolving the clash between economic and sovereignty interests Arthur J. Cockflied |
| title_fullStr | NAFTA tax law and policy resolving the clash between economic and sovereignty interests Arthur J. Cockflied |
| title_full_unstemmed | NAFTA tax law and policy resolving the clash between economic and sovereignty interests Arthur J. Cockflied |
| title_short | NAFTA tax law and policy |
| title_sort | nafta tax law and policy resolving the clash between economic and sovereignty interests |
| title_sub | resolving the clash between economic and sovereignty interests |
| topic | Canada. Treaties, etc. 1992 Oct. 7 Nordamerikanische Freihandelszone (DE-588)4350951-4 gnd Double imposition - Amérique du Nord - Conventions Droit fiscal - Amérique du Nord Libre-échange - Amérique du Nord Politique fiscale - Amérique du Nord Recht Steuer Foreign trade regulation North America Taxation Law and legislation North America Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Canada. Treaties, etc. 1992 Oct. 7 Nordamerikanische Freihandelszone Double imposition - Amérique du Nord - Conventions Droit fiscal - Amérique du Nord Libre-échange - Amérique du Nord Politique fiscale - Amérique du Nord Recht Steuer Foreign trade regulation North America Taxation Law and legislation North America Steuerrecht Amérique du Nord - Intégration économique Nordamerika |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014679219&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT cockfieldarthurj naftataxlawandpolicyresolvingtheclashbetweeneconomicandsovereigntyinterests |