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

Intro -- CONTENTS -- TABLES -- PREFACE -- 1 Introduction -- 1 The Clash between Economic and Sovereignty Interests -- 2 Increasing Cooperation on Tax Coordination -- 3 Regulatory Emulation in Three-Player Game -- 4 Outline of the Book -- PART I. THE CURRENT REGIME -- 2 Background Issues -- 1 Introduction -- 2 Economic Concerns -- 3 Political Concerns -- 4 Conclusion -- 3 The Tax Systems -- 1 Introduction -- 2 Difference in the Tax System -- 3 Subnational Taxation -- 4 International Aspects -- 5 Conclusion -- 4 Tax Coordination -- 1 Introduction -- 2 NAFTA and Taxation -- 3 Tax Treaties in North America -- 4 Conclusion -- PART II. THE ECONOMIC STAKES -- 5 Taxes and Cross-Border Investments -- 1 Introduction -- 2 The Importance of Foreign Investment within North America -- 3 Does Tax Influence the Movement of Foreign Direct Investment? -- 4 Measuring the Influence of Taxes on Investment Decisions -- 5 Studies of the NAFTA Tax Systems -- 6 Conclusion -- 6 The Impact of U.S. Dividend Tax Reform -- 1 Introduction -- 2 Capital Market Integration between Canada and the United States -- 3 Dividend Tax Reform in the United States -- 4 The Impact of U.S. Dividend Tax Reform on Canada -- 5 Canadian Reaction to U.S. Dividend Tax Reform -- 6 Conclusion -- PART III. SOVEREIGNTY CONCERNS -- 7 Lessons from Europe -- 1 Introduction -- 2 European Economic Integration and Tax Harmonization -- 3 The Drive towards Economic Integration under NAFTA -- 4 The Loss of Sovereignty under NAFTA Tax Harmonization -- 5 Conclusion -- 8 E-Commerce Tax Policy -- 1 Introduction -- 2 Taxing Cross-Border E-Commerce Profits -- 3 Enforcing GST and VAT Rules on E-Commerce Sales -- 4 Using Internet Technologies for Tax Purposes -- 5 Conclusion -- PART IV. DEVELOPING AN INTERNATIONAL TAX POLICY FOR NAFTA -- 9 Balancing Economic and Sovereignty Interests -- 1 Introduction.