MARC details
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05351nam a22006735i 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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20230718140506.0 |
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221201t20212021nyu fo d z eng d |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
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| LC control number |
2020038497 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781501756009 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
DE-B1597 |
| Language of cataloging |
eng |
| Transcribing agency |
DE-B1597 |
| Description conventions |
rda |
| 041 0# - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HD2753.D5 |
| Item number |
H43 2021 |
| 084 ## - OTHER CLASSIFICATION NUMBER |
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| Classification number |
QL 400 |
| Assigning agency |
SEPA |
| Number source |
rvk |
| -- |
(DE-625)rvk/141714: |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Hearson, Martin, |
| Relator term |
author. |
| Relator code |
aut |
| -- |
http://id.loc.gov/vocabulary/relators/aut |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Imposing Standards : |
| Remainder of title |
The North-South Dimension to Global Tax Politics / |
| Statement of responsibility, etc. |
Martin Hearson. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Ithaca, NY : |
| Name of producer, publisher, distributor, manufacturer |
Cornell University Press, |
| Date of production, publication, distribution, manufacture, or copyright notice |
[2021] |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Date of production, publication, distribution, manufacture, or copyright notice |
©2021 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (258 p.) : |
| Other physical details |
13 charts |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
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| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
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| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 347 ## - DIGITAL FILE CHARACTERISTICS |
|---|
| File type |
text file |
| Encoding format |
PDF |
| Source |
rda |
| 490 0# - SERIES STATEMENT |
|---|
| Series statement |
Cornell Studies in Money |
| 505 00 - FORMATTED CONTENTS NOTE |
|---|
| Title |
Frontmatter -- |
| -- |
Contents -- |
| -- |
Acknowledgments -- |
| -- |
Abbreviations -- |
| -- |
Prologue -- |
| -- |
1. The Problem with Tax Treaties -- |
| -- |
2. A History of Lower-Income Countries in (and out of) Global Tax Governance -- |
| -- |
3. The Competition Discourse and North-South Relations -- |
| -- |
4. The International Tax Community and the Politics of Expertise -- |
| -- |
5. The United Kingdom -- |
| -- |
6. Zambia -- |
| -- |
7. Vietnam and Cambodia -- |
| -- |
8. Historical Legacies in a Rapidly Changing World -- |
| -- |
Appendix: List of Interviews and Meetings Observed -- |
| -- |
Notes -- |
| -- |
Bibliography -- |
| -- |
Index |
| 506 0# - RESTRICTIONS ON ACCESS NOTE |
|---|
| Terms governing access |
Open Access |
| Uniform Resource Identifier |
<a href="https://purl.org/coar/access_right/c_abf2">https://purl.org/coar/access_right/c_abf2</a> |
| Standardized terminology for access restriction |
unrestricted online access |
| Source of term |
star |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
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 US and Europe, especially since the global financial crisis of 2007-8.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 field work 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. |
| 538 ## - SYSTEM DETAILS NOTE |
|---|
| System details note |
Mode of access: Internet via World Wide Web. |
| 540 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE |
|---|
| Terms governing use and reproduction |
This eBook is made available Open Access under a CC BY-NC-ND 4.0 license: |
| Uniform Resource Identifier |
<a href="https://creativecommons.org/licenses/by-nc-nd/4.0 ">https://creativecommons.org/licenses/by-nc-nd/4.0 </a> |
| -- |
<a href="https://www.degruyter.com/dg/page/open-access-policy">https://www.degruyter.com/dg/page/open-access-policy</a> |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
In English. |
| 588 0# - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Description based on online resource; title from PDF title page (publisher's Web site, viewed 01. Dez 2022) |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Double taxation |
| Geographic subdivision |
Developing countries |
| Form subdivision |
Treaties. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Double taxation |
| Geographic subdivision |
Developing countries |
| General subdivision |
Treaties. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Globalization |
| General subdivision |
Economic aspects. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
International business enterprises |
| General subdivision |
Taxation |
| Geographic subdivision |
Developing countries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Investments, Foreign |
| Geographic subdivision |
Developing countries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation |
| General subdivision |
Law and legislation |
| Geographic subdivision |
Developing countries. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
General Economics. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Political Science & Political History. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Public Policy. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Authority record control number or standard number |
(DE-588)4012402-2 |
| -- |
(DE-627)104388927 |
| -- |
(DE-576)208898387 |
| Topical term or geographic name entry element |
Diplomatie |
| Source of heading or term |
gnd |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Authority record control number or standard number |
(DE-588)4012744-8 |
| -- |
(DE-627)106346865 |
| -- |
(DE-576)208900233 |
| Topical term or geographic name entry element |
Doppelbesteuerung |
| Source of heading or term |
gnd |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Authority record control number or standard number |
(DE-588)4057399-0 |
| -- |
(DE-627)106151061 |
| -- |
(DE-576)209121912 |
| Topical term or geographic name entry element |
Steuer |
| Source of heading or term |
gnd |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Authority record control number or standard number |
(DE-588)4062875-9 |
| -- |
(DE-627)106129880 |
| -- |
(DE-576)209146443 |
| Topical term or geographic name entry element |
Verhandlung |
| Source of heading or term |
gnd |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Authority record control number or standard number |
(DE-588)4063696-3 |
| -- |
(DE-627)106126938 |
| -- |
(DE-576)209149906 |
| Topical term or geographic name entry element |
Völkerrechtlicher Vertrag |
| Source of heading or term |
gnd |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Authority record control number or standard number |
(DE-588)4070544-4 |
| -- |
(DE-627)104117109 |
| -- |
(DE-576)209181362 |
| Topical term or geographic name entry element |
Doppelbesteuerungsabkommen |
| Source of heading or term |
gnd |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Authority record control number or standard number |
(DE-588)4075092-9 |
| -- |
(DE-627)106087193 |
| -- |
(DE-576)209196645 |
| Topical term or geographic name entry element |
Multinationales Unternehmen |
| Source of heading or term |
gnd |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Authority record control number or standard number |
(DE-588)4116614-0 |
| -- |
(DE-627)105805432 |
| -- |
(DE-576)209503033 |
| Topical term or geographic name entry element |
Steuerrecht |
| Source of heading or term |
gnd |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Authority record control number or standard number |
(DE-588)4186884-5 |
| -- |
(DE-627)105276286 |
| -- |
(DE-576)210042168 |
| Topical term or geographic name entry element |
Ungleichheit |
| Source of heading or term |
gnd |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Authority record control number or standard number |
(DE-588)4403593-7 |
| -- |
(DE-627)19407854X |
| -- |
(DE-576)212083848 |
| Topical term or geographic name entry element |
Steuerwettbewerb |
| Source of heading or term |
gnd |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
BUSINESS & ECONOMICS / Corporate Governance. |
| Source of heading or term |
bisacsh |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
developing countries and global governance, multinational companies and tax, international tax treaties, direct investment by foreign entities, double taxation treaties. |
| 776 0# - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Qualifying information |
print |
| International Standard Book Number |
9781501755989 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://doi.org/10.1515/9781501756009">https://doi.org/10.1515/9781501756009</a> |
| Public note |
Open Access |
| -- |
0 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://www.degruyter.com/isbn/9781501756009">https://www.degruyter.com/isbn/9781501756009</a> |
| Public note |
Open Access |
| -- |
0 |
| 856 42 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
Cover |
| Uniform Resource Identifier |
<a href="https://www.degruyter.com/document/cover/isbn/9781501756009/original">https://www.degruyter.com/document/cover/isbn/9781501756009/original</a> |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
E-Book |
