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"International taxation rules allow Apple, Starbucks, and Nike to avoid billions of dollars of taxes. News stories have focused on tax dodging in developed countries, but developing countries lose at least $200 billion per year in tax revenue. In the Global South, an international tax regime designed by the states of multi-national corporations limits the local ability to raise sorely needed tax revenue from foreign investors. How did developing countries give up their right to tax foreign companies? Martin Hearson charts their assimilation into an OECD-led regime from independence through to the present day."--

Double taxation --- Globalization --- International business enterprises --- Investments, Foreign --- Taxation --- BUSINESS & ECONOMICS / Corporate Governance. --- Treaties. --- Economic aspects. --- Law and legislation --- developing countries and global governance, multinational companies and tax, international tax treaties, direct investment by foreign entities, double taxation treaties. --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Business enterprises, International --- Corporations, International --- Global corporations --- International corporations --- MNEs (International business enterprises) --- Multinational corporations --- Multinational enterprises --- Transnational corporations --- Business enterprises --- Corporations --- Joint ventures --- International taxation (Double taxation) --- Taxation, Double --- Conflict of laws --- Investments, Foreign. --- International economic relations. --- Double taxation. --- Law and legislation. --- Taxation. --- Developing countries. --- Developed countries. --- Developed countries --- Developing countries --- Foreign economic relations --- Economic policy, Foreign --- Economic relations, Foreign --- Economics, International --- Foreign economic policy --- Interdependence of nations --- International economic policy --- International economics --- New international economic order --- Economic policy --- International relations --- Economic sanctions --- Capital exports --- Capital imports --- FDI (Foreign direct investment) --- Foreign direct investment --- Foreign investment --- Foreign investments --- International investment --- Offshore investments --- Outward investments --- Capital movements --- Investments --- Tax laws --- Tax legislation --- Tax regulations --- Law --- Emerging nations --- Fourth World --- Global South --- LDC's --- Least developed countries --- Less developed countries --- Newly industrialized countries --- Newly industrializing countries --- NICs (Newly industrialized countries) --- Third World --- Underdeveloped areas --- Underdeveloped countries --- Advanced countries --- Advanced nations --- Developed nations --- Economically advanced countries --- Economically advanced nations --- First World --- Industrial countries --- Industrial nations --- Industrial societies --- Industrialized countries --- Industrialized nations --- Western countries