E-Book, Englisch, 246 Seiten, EPUB, Format (B × H): 152 mm x 229 mm
Reihe: Cornell Studies in Money
The North-South Dimension to Global Tax Politics
E-Book, Englisch, 246 Seiten, EPUB, Format (B × H): 152 mm x 229 mm
Reihe: Cornell Studies in Money
ISBN: 978-1-5017-5599-6
Verlag: Cornell University Press
Format: EPUB
Kopierschutz: 0 - No protection
Hearson asks how developing countries willingly gave up their right to tax foreign companies, charting their assimilation into an OECD-led regime from the days of early independence to the present day. Based on interviews with treaty negotiators, policymakers and lobbyists, as well as observation at intergovernmental meetings, archival research, and fieldwork in Africa and Asia, Imposing Standards shows that capacity constraints and imperfect negotiation strategies in developing countries were exploited by capital-exporting states, shielding multinationals from taxation and depriving nations in the Global South of revenue they both need and deserve.
Thanks to generous funding from the Gates Foundation, the ebook editions of this book are available as Open Access volumes from Cornell Open (cornellpress.cornell.edu/cornell-open) and other repositories.
Autoren/Hrsg.
Weitere Infos & Material
Prologue
1. The Problem with Tax Treaties
2. A History of Lower-income Countries in (and out of) Global Tax Governance
3. The Competition Discourse and North-South Relations
4. The International Tax Community and the Politics of Expertise
5. The United Kingdom
6. Zambia
7. Vietnam and Cambodia
8. Historical Legacies in a Rapidly Changing World