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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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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Hearson, Martin (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Ithaca [New York] : Cornell University Press, [2021]
Colección:Cornell studies in money.
Temas:
Acceso en línea:Texto completo

MARC

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245 1 0 |a Imposing standards :  |b the north-south dimension to global tax politics /  |c Martin Hearson. 
264 1 |a Ithaca [New York] :  |b Cornell University Press,  |c [2021] 
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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. 
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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 6 |a Mondialisation. 
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776 0 8 |i Print version:  |a Hearson, Martin.  |t Imposing standards  |d Ithaca [New York] : Cornell University Press, [2021]  |z 9781501755989  |w (DLC) 2020038497 
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