Imposing Standards : The North-South Dimension to Global Tax Politics /

"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 de...

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Bibliographic Details
Main Author: Hearson, Martin (Author)
Format: Electronic eBook
Language:English
Published: Ithaca [New York] : Cornell University Press, 2021.
Series:Book collections on Project MUSE.
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Online Access:Full text available:
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245 1 0 |a Imposing Standards :   |b The North-South Dimension to Global Tax Politics /   |c Martin Hearson. 
264 1 |a Ithaca [New York] :  |b Cornell University Press,  |c 2021. 
264 3 |a Baltimore, Md. :  |b Project MUSE,   |c 2021 
264 4 |c ©2021. 
300 |a 1 online resource (246 pages). 
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490 0 |a Cornell studies in money 
505 0 |a 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. 
506 0 |a Open Access  |f Unrestricted online access  |2 star 
520 |a "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."--  |c Provided by publisher. 
588 |a Description based on print version record. 
650 7 |a Taxation  |x Law and legislation.  |2 fast  |0 (OCoLC)fst01143921  |9 9939 
650 7 |a Investments, Foreign.  |2 fast  |0 (OCoLC)fst00978370 
650 7 |a International economic relations.  |2 fast  |0 (OCoLC)fst00976891 
650 7 |a International business enterprises  |x Taxation.  |2 fast  |0 (OCoLC)fst00976845  |9 171589 
650 7 |a Globalization  |x Economic aspects.  |2 fast  |0 (OCoLC)fst00943533 
650 7 |a Double taxation.  |2 fast  |0 (OCoLC)fst00897116  |9 171590 
650 0 |a Globalization  |x Economic aspects. 
650 0 |a Taxation  |x Law and legislation  |z Developing countries.  |9 171591 
650 0 |a Investments, Foreign  |z Developing countries.  |9 171592 
650 0 |a Double taxation  |z Developing countries  |v Treaties.  |9 171593 
650 0 |a International business enterprises  |x Taxation  |z Developing countries.  |9 171594 
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651 7 |a Developed countries.  |2 fast  |0 (OCoLC)fst01294462  |9 156576 
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651 0 |a Developing countries  |x Foreign economic relations  |z Developed countries.  |9 171596 
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