Thesis (Ph. D.)--Florida State University, 2004. / Advisor: Dr. Richard C. Feiock, Florida State University, College of Social Sciences, Dept. of Public Administration and Policy. Title and description from dissertation home page (viewed Sept. 27, 2004). Includes bibliographical references.

On November 9, 1995, Canada and the United States ratified the Third Protocol to the Canada-US. Income Tax Convention. The Protocol will benefit Canadians engaged in cross-border business as it eliminates many pre-existing tax barriers to trade and investment. However, the Protocol also includes a controversial Limitation on Benefits ('LOB') Article, intended to prevent treaty shopping by Canadian resident entities. This thesis will analyze the LOB Article and examine its problems and the potential pitfalls which Canadian taxpayers should be aware of when conducting cross-border trade and investment. These problems fall into five categories. First, the LOB Article is difficult to apply in practice because it contains complex tests and several undefined and vague terms. Second, the LOB Article has the potential to deny treaty benefits to entities engaged in bona fide non-treaty shopping activities. Third, Canadian resident entities which have, or plan to have, U.S. source income will be required to take into account the LOB Article's extremely complex rules and plan appropriately whenever there is a change in the share ownership of their Canadian businesses or an increase in the level of expense payments to third country residents. They will have to conduct regular reviews to ensure that they are in compliance with the LOB Article. Fourth, the LOB Article could have the unplanned effect of re-directing tax revenues from Canada to the U.S. Finally, the LOB Article violates two of the three goals of tax treaty policy: the prevention of double taxation and the promotion of stability. This thesis concludes that the inclusion of the LOB Article in the Protocol was politically and bureaucratically motivated by U.S. tax authorities' zeal to halt treaty shopping at all costs. The inclusion of the LOB Article demonstrates the preoccupation of the U.S. with eliminating treaty shopping. This preoccupation appears to take precedent over the basic goal of international tax treaties, which is the facilitation of trade and investment through the removal of tax barriers to the free exchange of capital, goods and services. Further, this thesis concludes that Canada should not have conceded to the inclusion of the LOB Article in the Protocol because its negative impact on some Canadian entities and the Canadian economy will outweigh the Protocol's potential benefits for Canada.

On November 9, 1995, Canada and the United States ratified the Third Protocol to the Canada-US. Income Tax Convention. The Protocol will benefit Canadians engaged in cross-border business as it eliminates many pre-existing tax barriers to trade and investment. However, the Protocol also includes a controversial Limitation on Benefits ('LOB') Article, intended to prevent treaty shopping by Canadian resident entities. This thesis will analyze the LOB Article and examine its problems and the potential pitfalls which Canadian taxpayers should be aware of when conducting cross-border trade and investment. These problems fall into five categories. First, the LOB Article is difficult to apply in practice because it contains complex tests and several undefined and vague terms. Second, the LOB Article has the potential to deny treaty benefits to entities engaged in bona fide non-treaty shopping activities. Third, Canadian resident entities which have, or plan to have, U.S. source income will be required to take into account the LOB Article's extremely complex rules and plan appropriately whenever there is a change in the share ownership of their Canadian businesses or an increase in the level of expense payments to third country residents. They will have to conduct regular reviews to ensure that they are in compliance with the LOB Article. Fourth, the LOB Article could have the unplanned effect of re-directing tax revenues from Canada to the U.S. Finally, the LOB Article violates two of the three goals of tax treaty policy: the prevention of double taxation and the promotion of stability. This thesis concludes that the inclusion of the LOB Article in the Protocol was politically and bureaucratically motivated by U.S. tax authorities' zeal to halt treaty shopping at all costs. The inclusion of the LOB Article demonstrates the preoccupation of the U.S. with eliminating treaty shopping. This preoccupation appears to take precedent over the basic goal of international tax treaties, which is the facilitation of trade and investment through the removal of tax barriers to the free exchange of capital, goods and services. Further, this thesis concludes that Canada should not have conceded to the inclusion of the LOB Article in the Protocol because its negative impact on some Canadian entities and the Canadian economy will outweigh the Protocol's potential benefits for Canada. / Law, Peter A. Allard School of / Graduate

Thesis (doctoral)--Universität Münster i. Westf., 1973. / Includes bibliographical references (p. ix-xxxiii).

Thesis (Ph. D.)--Florida State University, 2004. / UMI no. 3156225 - authorized facsimile from the master copy of the original, available from ProQuest/UMI Dissertation Services, Ann Arbor, MI. Includes bibliographical references. Available on the internet.

Thesis (M.S.)--Wisconsin. / Includes bibliographical references (leaves 111-114).

Thesis (Ph. D.)--Rutgers University, 2009. / "Graduate Program in Public Administration." Includes bibliographical references (p. 284-296).

Thesis (master's)--Thammasat University, 2003. / Includes bibliographical references (leaves 108-111).

No description available.

La fiscalité environnementale repose sur un double fondement: économique (le double dividende) et juridique (le principe pollueur payeur). Elle doit s'inscrire dans une réforme fiscale verte alliant flexibilité de l'instrument fiscal et pérennité des objectifs environnementaux. Dès lors, la responsabilité environnementale et sociale apparaît comme un nouveau paradigme. Cependant, face à l'internationalisation des problèmes environnementaux et de la concurrence fiscale, l'échelon régional est particulièrement approprié. Au sein même de l'Union européenne, différents scénarios sont possibles. L'ajustement des taxes aux frontières est ainsi un mécanisme efficace de reconnaissance des préoccupations environnementales. L'analyse de la fiscalité environnementale dans différents États, y compris des États en développement, permet d'en apprécier toutes les potentialités. Sans oublier l'hypothèse d'une fiscalité mondiale, l'usage des conventions fiscales internationales ou la reconnaissance d'une coutume internationale sont des hypothèses. / Environmental taxation is based on a double economic (the double dividend) and legal (the polluter pays principle) foundation. It must be part of a green tax reform combining flexible instruments with sustainable environmental objectives. So, the environmental and social responsibility appears as a new paradigm. However, in front of the globalization of environmental problems and tax competition, the regional level is suitable. Even within the European Union, some options are possible. Hence, the border tax adjustment is an effective mechanism regarding environmental concerns. The analysis of environmental taxation in various countries, including developing countries, shows all potentialities. Not to mention global taxation, the use of tax treaties and the existence of an international custom are hypotheses