Globalization and its tax discontents
Subtitle: tax policy and international investments : essays in honour of Alex Easson
By: edited by Arthur J. Cockfield
Publisher: University of Toronto Press
Published: 2010
Place of publication: Toronto; Buffalo
Language: eng
Number of pages: 340
ISBN-13: 9780802099761
Description: "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.
Notes: Based on papers originally presented at a symposium held at Queen's University on Feb. 29, 2008.

Includes bibliographical references and index.
Table of contents: title: Introduction : the last battleground of globalization / Arthur J. Cockfield; title: Taxing foreign direct investment in a non-cooperative setting : contributions by Alex Easson / Arthur J. Cockfield; title: China's tax incentive regime for foreign direct investment : an eassonian analysis / Andrew Halkyard and Ren Linghui; title: Outbound direct investment and the sourcing of interest expense for deductibility purposes / Tim Edgar; title: Assessing the foreign direct investment response to tax reform and tax planning / W. Steven Clark; title: Improving inter-nation  equity through territorial taxation and tax sparing / Jinyan Li; title: Harmonizing corporate income taxes in the United States and the european union : legislative, judicial, soft-law, and cooperative approaches / Charles E. McLure, Jr; title: Missing women : gender-impact analysis and international taxation / Kathleen Lahey; title: Globalization and the Hong Kong revenue regime / Richard Cullen and Antonietta Wong; title: Canada's evolving tax treaty policy toward low-income countries / Kim Brooks; title: Tax treaties and the taxation of non-residents' capital gains / Richard Krever; title: Tax treaty templates / Victor Thuronyi; title: 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; title: The new services permanent establishment rule in the Canada-United States tax treaty / Brian J. Arnold; title: Consumption taxation of cross-border trade in services in an age of globalization / Walter Hellerstein.