Imposing Standards : The North-South Dimension to Global Tax Politics

Imposing Standards The North-South Dimension to Global Tax Politics

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"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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Detalles Bibliográficos
Otros Autores: Hearson, Martin, author (author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Ithaca [New York] : Cornell University Press 2021
2021.
Colección:Cornell Studies in Money
Materias:
Taxation > Law and legislation.
Investments, Foreign.
International economic relations.
International business enterprises > Taxation.
Globalization > Economic aspects.
Double taxation.
Taxation > Law and legislation > Developing countries.
Investments, Foreign > Developing countries.
Double taxation > Developing countries > Treaties.
International business enterprises > Taxation > Developing countries.
Developing countries.
Developed countries.
Developed countries > Foreign economic relations > Developing countries.
Developing countries > Foreign economic relations > Developed countries.
developing countries and global governance, multinational companies and tax, international tax treaties, direct investment by foreign entities, double taxation treaties.
Treaties.
Electronic books.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009421994106719
Descripción
Sumario:"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."--
Descripción Física:1 online resource (258 p.) : 13 charts
ISBN:9781501755996

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