Title Imposing standards : the north-south dimension to global tax politics / Martin Hearson.

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Ithaca [New York] : Cornell University Press, [2021]

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Description	1 online resource.
	data file rda
Series	Cornell studies in money
	Cornell studies in money.
Bibliography	Includes bibliographical references and index.
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.
Summary	"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.
Note	Description based on print version record and CIP data provided by publisher; resource not viewed.
Subject	International business enterprises -- Taxation -- Developing countries.
	Double taxation -- Developing countries -- Treaties.
	Investments, Foreign -- Developing countries.
	Taxation -- Law and legislation -- Developing countries.
	Globalization -- Economic aspects.
	Developing countries -- Foreign economic relations -- Developed countries.
	Developed countries -- Foreign economic relations -- Developing countries.
	BUSINESS & ECONOMICS / Corporate Governance.
	Double taxation. (OCoLC)fst00897116
	Globalization -- Economic aspects. (OCoLC)fst00943533
	International business enterprises -- Taxation. (OCoLC)fst00976845
	International economic relations. (OCoLC)fst00976891
	Investments, Foreign. (OCoLC)fst00978370
	Taxation -- Law and legislation. (OCoLC)fst01143921
	Developed countries. (OCoLC)fst01294462
	Developing countries. (OCoLC)fst01242969
Genre/Form	Treaties. (OCoLC)fst01423868
Other Form:	Print version: Hearson, Martin. Imposing standards Ithaca [New York] : Cornell University Press, [2021] 9781501755989 (DLC) 2020038497
ISBN	9781501755996 (epub)
	9781501756009 (pdf)

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Title Imposing standards : the north-south dimension to global tax politics / Martin Hearson.

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