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BestsellerE-book
Author Hearson, Martin, author.

Title Imposing standards : the north-south dimension to global tax politics / Martin Hearson.

Publication Info. Ithaca [New York] : Cornell University Press, [2021]

Item Status

Description 1 online resource.
Treaties language
text file
Series Cornell studies in money
Cornell studies in money.
Bibliography Includes bibliographical references and index.
Contents The problem with tax treaties -- A history of developing countries in (and out of) global tax governance -- Turning the tables: the competition discourse and north-south relations -- OECD knows best: the expert view of tax treaties -- The United Kingdom -- Zambia -- Vietnam and Cambodia -- Historical legacies in a rapidly changing world.
Summary "International taxation rules allow Apple, Starbucks, and Nike to avoid billions of dollars of taxes. News stories have focused on tax dodging in developed countries, but developing countries lose at least $200 billion per year in tax revenue. In the Global South, an international tax regime designed by the states of multi-national corporations limits the local ability to raise sorely needed tax revenue from foreign investors. How did developing countries give up their right to tax foreign companies? Martin Hearson charts their assimilation into an OECD-led regime from independence through to the present day."-- Provided by publisher.
Local Note JSTOR Books at JSTOR Open Access
Subject International business enterprises -- Taxation -- Developing countries.
International business enterprises -- Taxation.
Developing countries.
Double taxation -- Developing countries -- Treaties.
Double taxation.
Investments, Foreign -- Developing countries.
Investments, Foreign.
Taxation -- Law and legislation -- Developing countries.
Globalization -- Economic aspects.
Taxation -- Law and legislation.
Developing countries -- Foreign economic relations -- Developed countries.
Globalization -- Economic aspects.
Developed countries.
Developed countries -- Foreign economic relations -- Developing countries.
International economic relations.
BUSINESS & ECONOMICS / Corporate Governance.
Genre/Form Treaties.
Treaties.
Other Form: Print version: Hearson, Martin. Imposing standards Ithaca [New York] : Cornell University Press, [2021] 9781501755989 (DLC) 2020038497
ISBN 9781501755996 (epub)
1501755994
9781501756009 (pdf)
1501756001
9781501755989 (paperback)