In this Book

summary

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.

Table of Contents

  1. Half-Title Page, Series Page
  2. pp. i-ii
  3. open access
    • View HTML View
    • Download PDF Download
    contents
  1. Title Page
  2. p. iii
  3. open access
    • View HTML View
    • Download PDF Download
    contents
  1. Copyright
  2. p. iv
  3. open access
    • View HTML View
    • Download PDF Download
    contents
  1. Contents
  2. pp. v-vi
  3. open access
    • View HTML View
    • Download PDF Download
    contents
  1. Acknowledgments
  2. pp. vii-viii
  3. open access
    • View HTML View
    • Download PDF Download
    contents
  1. Abbreviations
  2. pp. ix-xii
  3. open access
    • View HTML View
    • Download PDF Download
    contents
  1. Prologue
  2. pp. 1-3
  3. open access
    • View HTML View
    • Download PDF Download
    contents
  1. 1. The Problem with Tax Treaties
  2. pp. 4-30
  3. open access
    • View HTML View
    • Download PDF Download
    contents
  1. 2. A History of Lower-Income Countries in (and out of) Global Tax Governance
  2. pp. 31-49
  3. open access
    • View HTML View
    • Download PDF Download
    contents
  1. 3. The Competition Discourse and North-South Relations
  2. pp. 50-66
  3. open access
    • View HTML View
    • Download PDF Download
    contents
  1. 4. The International Tax Community and the Politics of Expertise
  2. pp. 67-92
  3. open access
    • View HTML View
    • Download PDF Download
    contents
  1. 5. The United Kingdom
  2. pp. 93-114
  3. open access
    • View HTML View
    • Download PDF Download
    contents
  1. 6. Zambia
  2. pp. 115-131
  3. open access
    • View HTML View
    • Download PDF Download
    contents
  1. 7. Vietnam and Cambodia
  2. pp. 132-151
  3. open access
    • View HTML View
    • Download PDF Download
    contents
  1. 8. Historical Legacies in a Rapidly Changing World
  2. pp. 152-168
  3. open access
    • View HTML View
    • Download PDF Download
    contents
  1. Appendix
  2. pp. 169-172
  3. open access
    • View HTML View
    • Download PDF Download
    contents
  1. Notes
  2. pp. 173-208
  3. open access
    • View HTML View
    • Download PDF Download
    contents
  1. Bibliography
  2. pp. 209-230
  3. open access
    • View HTML View
    • Download PDF Download
    contents
  1. Index
  2. pp. 231-234
  3. open access
    • View HTML View
    • Download PDF Download
    contents

Additional Information

ISBN
9781501755996
Related ISBN(s)
9781501755989, 9781501756009
MARC Record
OCLC
1201696863
Pages
246
Launched on MUSE
2021-05-17
Language
English
Open Access
Yes
Back To Top

This website uses cookies to ensure you get the best experience on our website. Without cookies your experience may not be seamless.