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The Strict Subsidiarity Principle under NAFTA Law and Policy: Implications for North American Tax Policy

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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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