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03324aam a2200517 i 4500 001 EDEA3C1E323411EC8B1165C359ECA4DB 003 SILO 005 20211021010114 008 200901t20212021nyua b 001 0 eng 010 $a 2020038497 020 $a 1501755986 020 $a 9781501755989 035 $a (OCoLC)1201697111 040 $a NIC/DLC $b eng $e rda $c DLC $d YDX $d BDX $d OCLCO $d OCLCF $d COO $d YDX $d OCLCO $d SILO 042 $a pcc 043 $a dd----- $a dd----- 050 00 $a HD2753 $b .H43 2021 100 1 $a Hearson, Martin, $e author. 245 10 $a Imposing standards : $b the north-south dimension to global tax politics / $c Martin Hearson. 264 1 $a Ithaca : $b Cornell University Press, $c 2021. 300 $a x, 234 pages : $b illustrations ; $c 23 cm. 490 1 $a Cornell studies in money 504 $a Includes bibliographical references and index. 505 0 $a 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. 520 $a "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."-- $c Provided by publisher. 650 0 $a International business enterprises $x Taxation $z Developing countries. 650 0 $a Double taxation $z Developing countries $v Treaties. 650 0 $a Investments, Foreign $z Developing countries. 650 0 $a Taxation $x Law and legislation $z Developing countries. 650 0 $a Globalization $x Economic aspects. 651 0 $a Developing countries $x Foreign economic relations $z Developed countries. 651 0 $a Developed countries $x Foreign economic relations $z Developing countries. 650 7 $a Double taxation. $2 fast $0 (OCoLC)fst00897116 650 7 $a Globalization $x Economic aspects. $2 fast $0 (OCoLC)fst00943533 650 7 $a International business enterprises $x Taxation. $2 fast $0 (OCoLC)fst00976845 650 7 $a International economic relations. $2 fast $0 (OCoLC)fst00976891 650 7 $a Investments, Foreign. $2 fast $0 (OCoLC)fst00978370 650 7 $a Taxation $x Law and legislation. $2 fast $0 (OCoLC)fst01143921 651 7 $a Developed countries. $2 fast $0 (OCoLC)fst01294462 651 7 $a Developing countries. $2 fast $0 (OCoLC)fst01242969 655 7 $a Treaties. $2 fast $0 (OCoLC)fst01423868 776 08 $i Online version: $a Hearson, Martin. $t Imposing standards. $d Ithaca [New York] : Cornell University Press, 2021 $z 9781501756009 $w (DLC) 2020038498 830 0 $a Cornell studies in money. 941 $a 1 952 $l OVUX522 $d 20231020014630.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=EDEA3C1E323411EC8B1165C359ECA4DBInitiate Another SILO Locator Search