Papers presented at the conference on the impact of globalization on international tax policy, practice, and administration convened by the Canadian Tax Foundation at Tampa Bay, Florida February 26-March 1, 2000. Topics include: Is the permanent establishment relevant in a global economy?; Alternatives to permanent establishments; Inbound and outbound investment; Related-party transactions; Taxation of business income; Offshore tax planning and the role of tax havens; International estate planning; Taxation of migrating individuals; International tax administration; Developments in international tax-avoidance measures; Harmful tax competition; Subnational tax issues; Taxes in the 21st century.