Zobrazeno 1 - 10 of 23 pro vyhledávání: '"Martin Hearson"'
1
Developing Influence
Autor: Martin Hearson, Rasmus Corlin Christensen, Tovony Randriamanalina
Publikováno v: Review of International Political Economy. 30(3):841-864
As Western-led institutions of global governance adapt to global power shifts, the question of which countries dominate, and how, increasingly animates scholarship. Yet while attention has shifted from ‘Great’ to ‘Rising’ Powers, the underlyi
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::06625f8332ba6738430c9627de60028f
https://research.cbs.dk/en/publications/527b0af9-5886-4185-a06d-ce73a75f4399
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3
The Rise of China and Contestation in Global Tax Governance
Autor: Rasmus Corlin Christensen, Martin Hearson
Publikováno v: Asia Pacific Business Review. 28(2):165-186
Debate over the taxation of international business has focused on the importance of the United States and its large tech firms, paying low tax rates by using tax havens, in shaping the global political agenda. Yet in an era of China’s rise to power
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::207fb1cc0edcc29250987c015b0ed46c
https://doi.org/10.1080/13602381.2022.2012992
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5
'An Unacceptable Surrender of Fiscal Sovereignty': The Neoliberal Turn to International Tax Arbitration
Autor: Martin Hearson, Todd Tucker
Publikováno v: Perspectives on Politics. 21:225-240
The growth of inequality over the past half century is closely connected to the rise of neoliberal policies and institutions, the latter of which shield capital from state actions that might limit wealth accumulation. Economic nationalism since the g
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::99405502deae9aa295fb728142c91e62
https://doi.org/10.1017/s1537592721000967
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6
Tax Treaties
Autor: Martin Hearson
Publikováno v: Global Wealth Chains ISBN: 0198832370
In this chapter, Martin Hearson explains why taxation treaties should be understood as assets that coordinate activity within global wealth chains. Hearson describes how multinational enterprises have changed their use of tax treaties. At first it wa
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::2555923c6e8c692dc5747d8912c5c396
https://doi.org/10.1093/oso/9780198832379.003.0003
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8
The New Politics of Global Tax Governance
Autor: Rasmus Corlin Christensen, Martin Hearson
Publikováno v: Review of International Political Economy. 26(5):1068-1088
The financial crisis of 2007–2009 is now broadly recognised as a once-in-a-generation inflection point in the history of global economic governance. It has also prompted a reconsideration of established paradigms in international political economy
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::51f7b5fb0539a88586d6514b9d439f48
https://research.cbs.dk/en/publications/119db6ad-0784-4113-a199-8ec52de96023
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10
At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations
Autor: Martin Hearson, Rasmus Corlin Christensen, Tovony Randriamanalina
Since 2013, the formal structure of global corporate tax policymaking at the OECD has changed. Decisions are no longer made by 37 OECD members, but by 137 countries from all regions and levels of development through the ‘Inclusive Framework’ (IF)
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::6ba0d7a9c7ab53f12942f3f37eefa61f
https://doi.org/10.19088/ictd.2020.004
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