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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Autor principal: Hearson, Martin (Author)
Formato: Recurso Electrónico livro electrónico
Idioma:inglês
Publicado em: Ithaca [New York] : Cornell University Press, 2021.
Colecção:Book collections on Project MUSE.
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Descrição
Resumo:"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."--
Descrição Física:1 online resource (246 pages).
ISBN:9781501755996
Acesso:Open Access