skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Imposing Standards : The North-South Dimension to Global Tax Politics

https://creativecommons.org/licenses/by/4.0/legalcode ;ISBN: 9781501755996 ;ISBN: 1501755994 ;ISBN: 9781501756009 ;ISBN: 1501756001 ;EISBN: 9781501755996 ;EISBN: 1501755994 ;EISBN: 9781501756009 ;EISBN: 1501756001 ;DOI: 10.1353/book.83892 ;OCLC: 1201696863

Full text available

Citations Cited by
  • Title:
    Imposing Standards : The North-South Dimension to Global Tax Politics
  • Author: Hearson, Martin
  • Subjects: Book Industry Communication ; BUSINESS & ECONOMICS ; Business & management ; Corporate Governance ; Corporate governance: role & responsibilities of boards & directors ; Double taxation ; Economic Policy ; Economics, finance, business & management ; Globalization ; International ; International business enterprises ; Investments, Foreign ; Political Science ; Public Policy ; Taxation
  • Description: In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damaging impact of this regime on the Global South. Even when not exploited by tax dodgers, international tax standards place severe limits on the ability of developing countries to tax businesses, denying the Global South access to much-needed revenue. The international rules that allow tax avoidance by multinational corporations have dominated political debate about international tax in the United States and Europe, especially since the global financial crisis of 2007–2008.Hearson asks how developing countries willingly gave up their right to tax foreign companies, charting their assimilation into an OECD-led regime from the days of early independence to the present day. Based on interviews with treaty negotiators, policymakers and lobbyists, as well as observation at intergovernmental meetings, archival research, and fieldwork in Africa and Asia, Imposing Standards shows that capacity constraints and imperfect negotiation strategies in developing countries were exploited by capital-exporting states, shielding multinationals from taxation and depriving nations in the Global South of revenue they both need and deserve.Thanks to generous funding from the Gates Foundation, the ebook editions of this book are available as Open Access volumes from Cornell Open (cornellopen.org) and other repositories.
  • Publisher: Ithaca: Cornell University Press
  • Creation Date: 2021
  • Format: 246
  • Language: English
  • Identifier: ISBN: 9781501755996
    ISBN: 1501755994
    ISBN: 9781501756009
    ISBN: 1501756001
    EISBN: 9781501755996
    EISBN: 1501755994
    EISBN: 9781501756009
    EISBN: 1501756001
    DOI: 10.1353/book.83892
    OCLC: 1201696863
  • Source: De Gruyter Open Access Books
    DOAB: Directory of Open Access Books
    JSTOR eBooks: Open Access
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait