Imposing Standards
In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damaging impact of this regime on the Global South. Even when not exploited by tax dodgers, international tax standards place severe limits on th...
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| Format: | Online |
| Langue: | anglais |
| Publié: |
Cornell University Press
2022
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| Accès en ligne: | ONIX_20220715_9781501755996_911 |
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| _version_ | 1869518326158327808 |
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| author | Hearson, Martin |
| author_browse | Hearson, Martin |
| author_facet | Hearson, Martin |
| author_sort | Hearson, Martin |
| collection | Directory of Open Access Books |
| description | In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damaging impact of this regime on the Global South. Even when not exploited by tax dodgers, international tax standards place severe limits on the ability of developing countries to tax businesses, denying the Global South access to much-needed revenue. The international rules that allow tax avoidance by multinational corporations have dominated political debate about international tax in the United States and Europe, especially since the global financial crisis of 2007–2008.Hearson asks how developing countries willingly gave up their right to tax foreign companies, charting their assimilation into an OECD-led regime from the days of early independence to the present day. Based on interviews with treaty negotiators, policymakers and lobbyists, as well as observation at intergovernmental meetings, archival research, and fieldwork in Africa and Asia, Imposing Standards shows that capacity constraints and imperfect negotiation strategies in developing countries were exploited by capital-exporting states, shielding multinationals from taxation and depriving nations in the Global South of revenue they both need and deserve.Thanks to generous funding from the Gates Foundation, the ebook editions of this book are available as Open Access volumes from Cornell Open (cornellopen.org) and other repositories. |
| format | Online |
| id | doab-20.500.12854ir-89164 |
| institution | Directory of Open Access Books |
| language | eng |
| publishDate | 2022 |
| publishDateRange | 2022 |
| publishDateSort | 2022 |
| publisher | Cornell University Press |
| publisherStr | Cornell University Press |
| record_format | ojs |
| spelling | doab-20.500.12854ir-891642024-03-30T12:53:22Z Imposing Standards Hearson, Martin Corporate governance: role & responsibilities of boards & directors thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJR Corporate governance: role and responsibilities of boards and directors In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damaging impact of this regime on the Global South. Even when not exploited by tax dodgers, international tax standards place severe limits on the ability of developing countries to tax businesses, denying the Global South access to much-needed revenue. The international rules that allow tax avoidance by multinational corporations have dominated political debate about international tax in the United States and Europe, especially since the global financial crisis of 2007–2008.Hearson asks how developing countries willingly gave up their right to tax foreign companies, charting their assimilation into an OECD-led regime from the days of early independence to the present day. Based on interviews with treaty negotiators, policymakers and lobbyists, as well as observation at intergovernmental meetings, archival research, and fieldwork in Africa and Asia, Imposing Standards shows that capacity constraints and imperfect negotiation strategies in developing countries were exploited by capital-exporting states, shielding multinationals from taxation and depriving nations in the Global South of revenue they both need and deserve.Thanks to generous funding from the Gates Foundation, the ebook editions of this book are available as Open Access volumes from Cornell Open (cornellopen.org) and other repositories. 2022-07-15T15:22:04Z 2022-07-15T15:22:04Z 2021 book ONIX_20220715_9781501755996_911 9781501755996 https://directory.doabooks.org/handle/20.500.12854/89164 eng image/jpeg Attribution 4.0 International https://muse.jhu.edu/book/83892 Cornell University Press 10.1353/book.83892 10.1353/book.83892 05937e7b-c222-4680-9580-c09c5ce7a11e 9781501755996 246 open access |
| spellingShingle | Corporate governance: role & responsibilities of boards & directors thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJR Corporate governance: role and responsibilities of boards and directors Hearson, Martin Imposing Standards |
| title | Imposing Standards |
| title_full | Imposing Standards |
| title_fullStr | Imposing Standards |
| title_full_unstemmed | Imposing Standards |
| title_short | Imposing Standards |
| title_sort | imposing standards |
| topic | Corporate governance: role & responsibilities of boards & directors thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJR Corporate governance: role and responsibilities of boards and directors |
| topic_facet | Corporate governance: role & responsibilities of boards & directors thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJR Corporate governance: role and responsibilities of boards and directors |
| url | ONIX_20220715_9781501755996_911 |
| work_keys_str_mv | AT hearsonmartin imposingstandards |