TY - BOOK AU - Hearson,Martin TI - Imposing Standards: The North-South Dimension to Global Tax Politics T2 - Cornell Studies in Money SN - 9781501756009 AV - HD2753.D5 H43 2021 PY - 2021///] CY - Ithaca, NY : PB - Cornell University Press, KW - Double taxation KW - Developing countries KW - Treaties KW - Globalization KW - Economic aspects KW - International business enterprises KW - Taxation KW - Investments, Foreign KW - Law and legislation KW - General Economics KW - Political Science & Political History KW - Public Policy KW - Diplomatie KW - gnd KW - Doppelbesteuerung KW - Steuer KW - Verhandlung KW - Völkerrechtlicher Vertrag KW - Doppelbesteuerungsabkommen KW - Multinationales Unternehmen KW - Steuerrecht KW - Ungleichheit KW - Steuerwettbewerb KW - BUSINESS & ECONOMICS / Corporate Governance KW - bisacsh KW - developing countries and global governance, multinational companies and tax, international tax treaties, direct investment by foreign entities, double taxation treaties N1 - 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; Open Access N2 - 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 UR - https://doi.org/10.1515/9781501756009 UR - https://www.degruyter.com/isbn/9781501756009 UR - https://www.degruyter.com/document/cover/isbn/9781501756009/original ER -