04025oam 22008294a 450 991052466560332120230621140813.01-5017-5599-410.1515/9781501756009(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)99560000000000007720200901d2021 uy 0engur|||||||||||txtrdacontentcrdamediacrrdacarrierImposing StandardsThe North-South Dimension to Global Tax Politics /Martin HearsonCornell University Press2021Ithaca [New York] :Cornell University Press,2021.©2021.1 online resource (258 p.) 13 chartsCornell studies in money1-5017-5600-1 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.Cornell Studies in MoneyTaxationLaw and legislationfast(OCoLC)fst01143921Investments, Foreignfast(OCoLC)fst00978370International economic relationsfast(OCoLC)fst00976891International business enterprisesTaxationfast(OCoLC)fst00976845GlobalizationEconomic aspectsfast(OCoLC)fst00943533Double taxationfast(OCoLC)fst00897116GlobalizationEconomic aspectsTaxationLaw and legislationDeveloping countriesInvestments, ForeignDeveloping countriesDouble taxationDeveloping countriesTreatiesInternational business enterprisesTaxationDeveloping countriesDeveloping countriesfastDeveloped countriesfastDeveloped countriesForeign economic relationsDeveloping countriesDeveloping countriesForeign economic relationsDeveloped countriesTreaties.Electronic books. TaxationLaw and legislation.Investments, Foreign.International economic relations.International business enterprisesTaxation.GlobalizationEconomic aspects.Double taxation.GlobalizationEconomic aspects.TaxationLaw and legislationInvestments, ForeignDouble taxationInternational business enterprisesTaxation336.2009172/4QL 400SEPArvkHearson Martin1057700Gates FoundationMdBmJHUPMdBmJHUPBOOK9910524665603321Imposing Standards2493864UNINA