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dc.contributor.authorHearson, Martin
dc.description.abstractIn 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 ( and other repositories.
dc.relation.ispartofseriesCornell Studies in Money
dc.rightsopen access
dc.subject.otherdeveloping countries and global governance, multinational companies and tax, international tax treaties, direct investment by foreign entities, double taxation treaties
dc.subject.otherthema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJR Corporate governance: role and responsibilities of boards and directors
dc.subject.otherthema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJK International business
dc.subject.otherthema EDItEUR::J Society and Social Sciences::JP Politics and government::JPQ Central / national / federal government::JPQB Central / national / federal government policies
dc.titleImposing Standards
dc.title.alternativeThe North-South Dimension to Global Tax Politics
oapen.imprintCornell University Press

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Except where otherwise noted, this item's license is described as open access