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The Hypocritical Hegemon : How the United States Shapes Global Rules against Tax Evasion and Avoidance /

"US domestic politics determine the course of global tax policy because internal division prevents the European Union from challenging American hegemony in underlying negotiations"--

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Detalhes bibliográficos
Autor principal: Hakelberg, Lukas, 1985- (Author)
Formato: Recurso Electrónico livro electrónico
Idioma:inglês
Publicado em: Ithaca [New York] : Cornell University Press, 2020.
Colecção:Book collections on Project MUSE.
Assuntos:
Taxation > Political aspects.
Tax evasion (International law)
Tax evasion.
Tax administration and procedure > International cooperation.
Confidential communications > Banking.
Banks and banking, Foreign > Law and legislation.
POLITICAL SCIENCE > Political Economy.
Banques > Secret professionnel > Pays de l'Union europeenne.
Impôt > Administration et procedure > Cooperation internationale.
Fraude fiscale (Droit international)
Impôt > Aspect politique > Pays de l'Union europeenne.
Impôt > Aspect politique > États-Unis.
Fraude fiscale > Pays de l'Union europeenne.
Fraude fiscale > États-Unis.
Confidential communications > Banking > European Union countries.
Banks and banking, Foreign > Law and legislation > United States.
Taxation > Political aspects > European Union countries.
Taxation > Political aspects > United States.
Tax evasion > European Union countries.
Tax evasion > United States.
United States.
European Union countries.
Electronic books.
Acesso em linha:Full text available:
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Sumário:
  • Change and Stability in Global Tax Policy
  • Power in International Tax Politics
  • Countering Harmful Tax Practices
  • The Swift Return of Tax Competition
  • The Emergence of Multilateral AEI
  • The BEPS Project : Long Live Arm's Length
  • From Hegemony to Transatlantic Tax Battle?

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