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
Table of Contents:
  • Includes bibliographical references and index
  • The 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