Imposing standards the north-south dimension to global tax politics

"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 de...

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Bibliographic Details
Main Author: Hearson, Martin
Format: eBook
Language:English
Published: Ithaca [New York] Cornell University Press 2021, [2021]
Series:Cornell studies in money
Subjects:
Online Access:
Collection: JSTOR Open Access Books - Collection details see MPG.ReNa
Description
Summary:"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."--
Physical Description:1 online resource
ISBN:1501755994
1501756001