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

  • Arthur J. Cockfield


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.


European Union Foreign Direct Investment Supra Note North American Free Trade Agreement Most Favored Nation 
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Copyright information

© James T. McHugh 2012

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  • Arthur J. Cockfield

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