The hypocritical hegemon : how the United States shapes global rules against tax evasion and avoidance / Lukas Hakelberg.

Format:

Book

Author/Creator:

Hakelberg, Lukas, 1985- author.

Series:

Cornell studies in money

Language:

English

Subjects (All):

Tax evasion--United States.

Tax evasion.

Confidential communications--Banking.

Tax administration and procedure--International cooperation.

Tax administration and procedure.

Taxation--Political aspects.

Taxation.

United States.

Tax evasion--European Union countries.

Taxation--Political aspects--United States.

Taxation--Political aspects--European Union countries.

Tax evasion (International law).

Banks and banking, Foreign--Law and legislation--United States.

Banks and banking, Foreign.

Banks and banking, Foreign--Law and legislation.

Confidential communications--Banking--European Union countries.

Confidential communications.

European Union countries.

Physical Description:

xvi, 191 pages ; 23 cm.

Place of Publication:

Ithaca [New York] : Cornell University Press, 2020.

Summary:

"US domestic politics determine the course of global tax policy because internal division prevents the European Union from challenging American hegemony in underlying negotiations"-- Provided by publisher.

Contents:

Change and Stability in Global Tax Policy

Power in International Tax Politics

Countering Harmful Tax Practices

The Swift Return of Tax Competition

The Emergence of Multilateral AEI

The BEPS Project : Long Live Arm's Length

From Hegemony to Transatlantic Tax Battle?

Notes:

Includes bibliographical references and index.

Other Format:

Online version: Hakelberg, Lukas, 1985- The hypocritical hegemon.

ISBN:

9781501748011

1501748017

OCLC:

1104065159

Publisher Number:

40029832948