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Record Nr. |
UNINA9910524680903321 |
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Autore |
Hakelberg Lukas <1985-> |
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Titolo |
The Hypocritical Hegemon : How the United States Shapes Global Rules against Tax Evasion and Avoidance / / Lukas Hakelberg |
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Pubbl/distr/stampa |
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Ithaca [New York] : , : Cornell University Press, , 2020 |
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©2020 |
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ISBN |
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Descrizione fisica |
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Collana |
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Disciplina |
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Soggetti |
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Confidential communications - Banking - European Union countries |
Banks and banking, Foreign - Law and legislation - United States |
Tax administration and procedure - International cooperation |
Tax evasion (International law) |
Taxation - Political aspects - European Union countries |
Taxation - Political aspects - United States |
Tax evasion - European Union countries |
Tax evasion - United States |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Change and Stability in Global Tax Policy -- Power in International Tax Politics -- Countering Harmful Tax Practices -- The Swift Return of Tax Competition -- The Emergence of Multilateral AEI -- The BEPS Project : Long Live Arm's Length -- From Hegemony to Transatlantic Tax Battle? |
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Sommario/riassunto |
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"US domestic politics determine the course of global tax policy because internal division prevents the European Union from challenging American hegemony in underlying negotiations"-- |
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