Imposing Standards The North-South Dimension to Global Tax Politics

• Tác giả: Martin Hearson
• Ngôn ngữ: eng
• ISBN-10: 1501755994
• ISBN-10: 1501756001
• ISBN-13: 978-1501755996
• ISBN-13: 978-1501756009
• Ký hiệu phân loại: 336.2009172 Taxes
• Thông tin xuất bản: Baltimore, Md. : Project MUSE, 2021
• Mô tả vật lý: 1 online resource (1 online resource.)
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 198193
• Chủ đề: 1. Double taxation--Developing countries; 2. Double taxation; 3. Globalization--Economic aspects; 5. International business enterprises--Taxation--Developing countries; 6. International business enterprises--Taxation; 7. International economic relations; 8. Investments, Foreign--Developing countries; 9. Investments, Foreign; 10. Taxation--Law and legislation--Developing countries; 11. Taxation--Law and legislation

Tóm tắt

"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."-- Provided by publisher.