LEADER 04025oam 22008294a 450 001 9910524665603321 005 20230621140813.0 010 $a1-5017-5599-4 024 7 $a10.1515/9781501756009 035 $a(CKB)5600000000000077 035 $a(DE-B1597)571324 035 $a(DE-B1597)9781501756009 035 $a(MiAaPQ)EBC6321058 035 $a(Au-PeEL)EBL6321058 035 $a(OCoLC)1201696863 035 $a(MdBmJHUP)muse93365 035 $a(oapen)https://directory.doabooks.org/handle/20.500.12854/89164 035 $a(EXLCZ)995600000000000077 100 $a20200901d2021 uy 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aImposing Standards$eThe North-South Dimension to Global Tax Politics /$fMartin Hearson 210 $cCornell University Press$d2021 210 1$aIthaca [New York] :$cCornell University Press,$d2021. 210 4$dİ2021. 215 $a1 online resource (258 p.) $c13 charts 225 0 $aCornell studies in money 311 $a1-5017-5600-1 327 $aThe 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. 330 $a"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 $200 billion per year in tax revenue. In the Global South, an international tax regime designed by the states of multi-national corporations limits the local ability to raise sorely needed tax revenue from foreign investors. How did developing countries give up their right to tax foreign companies? Martin Hearson charts their assimilation into an OECD-led regime from independence through to the present day."--$cProvided by publisher. 410 0$aCornell Studies in Money 606 $aTaxation$xLaw and legislation$2fast$3(OCoLC)fst01143921 606 $aInvestments, Foreign$2fast$3(OCoLC)fst00978370 606 $aInternational economic relations$2fast$3(OCoLC)fst00976891 606 $aInternational business enterprises$xTaxation$2fast$3(OCoLC)fst00976845 606 $aGlobalization$xEconomic aspects$2fast$3(OCoLC)fst00943533 606 $aDouble taxation$2fast$3(OCoLC)fst00897116 606 $aGlobalization$xEconomic aspects 606 $aTaxation$xLaw and legislation$zDeveloping countries 606 $aInvestments, Foreign$zDeveloping countries 606 $aDouble taxation$zDeveloping countries$vTreaties 606 $aInternational business enterprises$xTaxation$zDeveloping countries 607 $aDeveloping countries$2fast 607 $aDeveloped countries$2fast 607 $aDeveloped countries$xForeign economic relations$zDeveloping countries 607 $aDeveloping countries$xForeign economic relations$zDeveloped countries 608 $aTreaties. 608 $aElectronic books. 615 0$aTaxation$xLaw and legislation. 615 0$aInvestments, Foreign. 615 0$aInternational economic relations. 615 0$aInternational business enterprises$xTaxation. 615 0$aGlobalization$xEconomic aspects. 615 0$aDouble taxation. 615 0$aGlobalization$xEconomic aspects. 615 0$aTaxation$xLaw and legislation 615 0$aInvestments, Foreign 615 0$aDouble taxation 615 0$aInternational business enterprises$xTaxation 676 $a336.2009172/4 686 $aQL 400$qSEPA$2rvk 700 $aHearson$b Martin$01057700 712 02$aGates Foundation 801 0$bMdBmJHUP 801 1$bMdBmJHUP 906 $aBOOK 912 $a9910524665603321 996 $aImposing Standards$92493864 997 $aUNINA