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 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."--

List of contents

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

About the author

Martin Hearson is Research Fellow at the Institute of Development Studies and International Tax Program Lead at the International Centre for Tax and Development. Follow him on X @martinhearson.

Product details

• Authors: Martin Hearson
• Publisher: Cornell University Press
• Languages: English
• Product format: Paperback / Softback
• Released: 30.06.2021
• EAN: 9781501755989
• ISBN: 978-1-5017-5598-9
• No. of pages: 277
• Series: Cornell Studies in Money
• Subjects: Guides > Law, job, finance > Taxes; Social sciences, law, business > Political science > Political science and political education