(Online library) NAFTA Tax Law and Policy: Resolving the Clash between Economic and Sovereignty Interests






 | #6654768 in Books |  2005-03-16 | Original language:English | PDF # 1 |  9.29 x.99 x6.19l,.0 | File Name: 0802035817 | 315 pages


||About the Author|Arthur J. Cockfield is an associate professor in the Faculty of Law at Queen's University.

Under the North American Free Trade Agreement (NAFTA), Canada, the United States, and Mexico continue to maintain their own distinct tax regimes, jealously guarding their sovereign right to do so. At times, these different tax systems harm the economic welfare of the trade bloc by imposing barriers to cross-border flows of capital. In NAFTA Tax Law and Policy, Arthur J. Cockfield analyzes these different tax systems and proposes a number of recommendations to ...


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