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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Автор: Hearson, Martin (Автор)
Формат: Електронний ресурс eКнига
Мова:Англійська
Опубліковано: Ithaca [New York] : Cornell University Press, 2021.
Серія:Book collections on Project MUSE.
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Резюме:"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."--
Фізичний опис:1 online resource (246 pages).
ISBN:9781501755996
Доступ:Open Access