Abstract
Canada, the United States, and Mexico formed the North American Free Trade Agreement (NAFTA) to promote their economic interests by reducing barriers to international trade and investment. A concern exists that different national tax systems can inhibit these cross-border flows. Yet NAFTA is almost silent with respect to tax measures: as will be explored, the tax treatment of cross-border transactions and investments is generally governed by bilateral tax treaties negotiated between each NAFTA country.
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© 2012 James T. McHugh
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Cockfield, A.J. (2012). The Strict Subsidiarity Principle under NAFTA Law and Policy: Implications for North American Tax Policy. In: McHugh, J.T. (eds) Toward a North American Legal System. Palgrave Macmillan, New York. https://doi.org/10.1057/9781137269508_7
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DOI: https://doi.org/10.1057/9781137269508_7
Publisher Name: Palgrave Macmillan, New York
Print ISBN: 978-1-349-44397-0
Online ISBN: 978-1-137-26950-8
eBook Packages: Palgrave Political & Intern. Studies CollectionPolitical Science and International Studies (R0)