Imposing Standards : The North-South Dimension to Global Tax Politics / / Martin Hearson.
"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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Place / Publishing House: | Ithaca [New York] : : Cornell University Press,, 2021. ©2021. |
Year of Publication: | 2021 |
Language: | English |
Series: | Cornell Studies in Money
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Physical Description: | 1 online resource (258 p.) :; 13 charts |
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(CKB)5600000000000077 (DE-B1597)571324 (DE-B1597)9781501756009 (MiAaPQ)EBC6321058 (Au-PeEL)EBL6321058 (OCoLC)1201696863 (MdBmJHUP)muse93365 (oapen)https://directory.doabooks.org/handle/20.500.12854/89164 (EXLCZ)995600000000000077 |
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Hearson, Martin, author. Imposing Standards The North-South Dimension to Global Tax Politics / Martin Hearson. Cornell University Press 2021 Ithaca [New York] : Cornell University Press, 2021. ©2021. 1 online resource (258 p.) : 13 charts text txt rdacontent computer c rdamedia online resource cr rdacarrier Cornell studies in money This eBook is made available Open Access under a CC BY-NC-ND 4.0 license: https://creativecommons.org/licenses/by-nc-nd/4.0 https://www.degruyter.com/dg/page/open-access-policy In English. 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. "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. Description based on print version record. Taxation Law and legislation. fast (OCoLC)fst01143921 Investments, Foreign. fast (OCoLC)fst00978370 International economic relations. fast (OCoLC)fst00976891 International business enterprises Taxation. fast (OCoLC)fst00976845 Globalization Economic aspects. fast (OCoLC)fst00943533 Double taxation. fast (OCoLC)fst00897116 Globalization Economic aspects. Taxation Law and legislation Developing countries. Investments, Foreign Developing countries. Double taxation Developing countries Treaties. International business enterprises Taxation Developing countries. Developing countries. fast (OCoLC)fst01242969 Developed countries. fast (OCoLC)fst01294462 Developed countries Foreign economic relations Developing countries. Developing countries Foreign economic relations Developed countries. Treaties. (OCoLC)fst01423868 Electronic books. developing countries and global governance, multinational companies and tax, international tax treaties, direct investment by foreign entities, double taxation treaties. 1-5017-5600-1 Cornell Studies in Money |
language |
English |
format |
eBook |
author |
Hearson, Martin, |
spellingShingle |
Hearson, Martin, Imposing Standards The North-South Dimension to Global Tax Politics / Cornell studies in money 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. |
author_facet |
Hearson, Martin, |
author_variant |
m h mh |
author_role |
VerfasserIn |
author_sort |
Hearson, Martin, |
title |
Imposing Standards The North-South Dimension to Global Tax Politics / |
title_sub |
The North-South Dimension to Global Tax Politics / |
title_full |
Imposing Standards The North-South Dimension to Global Tax Politics / Martin Hearson. |
title_fullStr |
Imposing Standards The North-South Dimension to Global Tax Politics / Martin Hearson. |
title_full_unstemmed |
Imposing Standards The North-South Dimension to Global Tax Politics / Martin Hearson. |
title_auth |
Imposing Standards The North-South Dimension to Global Tax Politics / |
title_new |
Imposing Standards |
title_sort |
imposing standards the north-south dimension to global tax politics / |
series |
Cornell studies in money |
series2 |
Cornell studies in money |
publisher |
Cornell University Press Cornell University Press, |
publishDate |
2021 |
physical |
1 online resource (258 p.) : 13 charts |
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. |
isbn |
1-5017-5599-4 1-5017-5600-1 |
callnumber-first |
H - Social Science |
callnumber-subject |
HD - Industries, Land Use, Labor |
callnumber-label |
HD2753 |
callnumber-sort |
HD 42753 |
genre |
Treaties. (OCoLC)fst01423868 Electronic books. |
geographic |
Developing countries. fast (OCoLC)fst01242969 Developed countries. fast (OCoLC)fst01294462 Developed countries Foreign economic relations Developing countries. Developing countries Foreign economic relations Developed countries. |
genre_facet |
Treaties. Electronic books. |
geographic_facet |
Developing countries. Developing countries Developed countries. Developed countries |
illustrated |
Not Illustrated |
dewey-hundreds |
300 - Social sciences |
dewey-tens |
330 - Economics |
dewey-ones |
336 - Public finance |
dewey-full |
336.2009172/4 |
dewey-sort |
3336.2009172 14 |
dewey-raw |
336.2009172/4 |
dewey-search |
336.2009172/4 |
oclc_num |
1201696863 |
work_keys_str_mv |
AT hearsonmartin imposingstandardsthenorthsouthdimensiontoglobaltaxpolitics |
status_str |
c |
ids_txt_mv |
(CKB)5600000000000077 (DE-B1597)571324 (DE-B1597)9781501756009 (MiAaPQ)EBC6321058 (Au-PeEL)EBL6321058 (OCoLC)1201696863 (MdBmJHUP)muse93365 (oapen)https://directory.doabooks.org/handle/20.500.12854/89164 (EXLCZ)995600000000000077 |
carrierType_str_mv |
cr |
is_hierarchy_title |
Imposing Standards The North-South Dimension to Global Tax Politics / |
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1796652167908556802 |
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