Taxing Foreign Direct Investment in a Non-Cooperative Setting: Contributions by Alex Easson
Globalization and its Tax Discontents: Tax Policy and International Investments, p. 18, Arthur J. Cockfield, ed., University of Toronto Press, 2010
17 Pages Posted: 13 Sep 2012
Date Written: 2010
This chapter reviews contributions by the late Alex Easson to the ongoing debate regarding optimal tax laws and policies for foreign direct investment. A theme running through many of Easson's works is that, to discern this optimal policy with respect to taxing foreign direct investment in a non-cooperative setting, tax law scholars should integrate both the underlying economic theories and the relevant political, historical, cultural, or other realities. In particular, Easson focused on how to design cross-border investment tax laws that take into account a tax authority's human and other resources.
Keywords: tax, international tax, investments, tax law design
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