000 | 03405cam a22005894a 4500 | ||
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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 |
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264 | 4 | _c©2021. | |
300 | _a1 online resource (246 pages). | ||
336 |
_atext _btxt _2rdacontent |
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337 |
_acomputer _bc _2rdamedia |
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338 |
_aonline resource _bcr _2rdacarrier |
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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 |
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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. |
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588 | _aDescription based on print version record. | ||
650 | 7 |
_aTaxation _xLaw and legislation. _2fast _0(OCoLC)fst01143921 |
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650 | 7 |
_aInvestments, Foreign. _2fast _0(OCoLC)fst00978370 |
|
650 | 7 |
_aInternational economic relations. _2fast _0(OCoLC)fst00976891 |
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650 | 7 |
_aInternational business enterprises _xTaxation. _2fast _0(OCoLC)fst00976845 |
|
650 | 7 |
_aGlobalization _xEconomic aspects. _2fast _0(OCoLC)fst00943533 |
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650 | 7 |
_aDouble taxation. _2fast _0(OCoLC)fst00897116 |
|
650 | 0 |
_aGlobalization _xEconomic aspects. |
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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 |