000 03405cam a22005894a 4500
001 musev2_83892
003 MdBmJHUP
005 20240815120844.0
006 m o d
007 cr||||||||nn|n
008 200901s2021 nyu o 00 0 eng d
010 _z 2020038498
020 _a9781501755996
020 _z9781501756009
020 _z9781501755989
035 _a(OCoLC)1201696863
040 _aMdBmJHUP
_cMdBmJHUP
100 1 _aHearson, Martin,
_eauthor.
245 1 0 _aImposing Standards :
_bThe North-South Dimension to Global Tax Politics /
_cMartin Hearson.
264 1 _aIthaca [New York] :
_bCornell University Press,
_c2021.
264 3 _aBaltimore, Md. :
_bProject MUSE,
_c2021
264 4 _c©2021.
300 _a1 online resource (246 pages).
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
490 0 _aCornell studies in money
505 0 _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.
506 0 _aOpen Access
_fUnrestricted online access
_2star
520 _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.
588 _aDescription based on print version record.
650 7 _aTaxation
_xLaw and legislation.
_2fast
_0(OCoLC)fst01143921
650 7 _aInvestments, Foreign.
_2fast
_0(OCoLC)fst00978370
650 7 _aInternational economic relations.
_2fast
_0(OCoLC)fst00976891
650 7 _aInternational business enterprises
_xTaxation.
_2fast
_0(OCoLC)fst00976845
650 7 _aGlobalization
_xEconomic aspects.
_2fast
_0(OCoLC)fst00943533
650 7 _aDouble taxation.
_2fast
_0(OCoLC)fst00897116
650 0 _aGlobalization
_xEconomic aspects.
650 0 _aTaxation
_xLaw and legislation
_zDeveloping countries.
650 0 _aInvestments, Foreign
_zDeveloping countries.
650 0 _aDouble taxation
_zDeveloping countries
_vTreaties.
650 0 _aInternational business enterprises
_xTaxation
_zDeveloping countries.
651 7 _aDeveloping countries.
_2fast
_0(OCoLC)fst01242969
651 7 _aDeveloped countries.
_2fast
_0(OCoLC)fst01294462
651 0 _aDeveloped countries
_xForeign economic relations
_zDeveloping countries.
651 0 _aDeveloping countries
_xForeign economic relations
_zDeveloped countries.
655 7 _aTreaties.
_2fast
_0(OCoLC)fst01423868
655 7 _aElectronic books.
_2local
710 2 _aProject Muse.
_edistributor
830 0 _aBook collections on Project MUSE.
856 4 0 _zFull text available:
_uhttps://muse.jhu.edu/book/83892/
999 _c234927
_d234926