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Lukas P. Hakelberg 
The Hypocritical Hegemon [EPUB ebook] 
How the United States Shapes Global Rules against Tax Evasion and Avoidance

Підтримка

In The Hypocritical Hegemon, Lukas Hakelberg takes a close look at how US domestic politics affects and determines the course of global tax policy. Through an examination of recent international efforts to crack down on offshore tax havens and the role the United States has played, Hakelberg uncovers how a seemingly innocuous technical addition to US law has had enormous impact around the world, particularly for individuals and corporations aiming to avoid and evade taxation.

Through bullying and using its overwhelming political power, writes Hakelberg, the United States has imposed rules on the rest of the world while exempting domestic banks for the same reporting requirements. It can do so because no other government wields control over such huge financial and consumer markets. This power imbalance is at the heart of The Hypocritical Hegemon.

Thanks to generous funding from COFFERS EU, the ebook editions of this book are available as Open Access volumes from Cornell Open (cornellpress.cornell.edu/cornell-open) and other repositories.

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Зміст

1. Change and Stability in Global Tax Policy
2. Power in International Tax Politics
3. Countering Harmful Tax Practices
4. The Swift Return of Tax Competition
5. The Emergence of Multilateral AEI
6. The BEPS Project: Long Live Arm’s Length
7. From Hegemony to Transatlantic Tax Battle?

Про автора

Lukas Hakelberg is a Postdoctoral Research Fellow with the Center for International and Comparative Political Economy at Freie Universität Berlin.

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Мова Англійська ● Формат EPUB ● Сторінки 210 ● ISBN 9781501748028 ● Розмір файлу 2.2 MB ● Видавець Cornell University Press ● Місто Ithaca ● Країна US ● Опубліковано 2020 ● Завантажувані 24 місяців ● Валюта EUR ● Посвідчення особи 8412766 ● Захист від копіювання Adobe DRM
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