The Hypocritical Hegemon: How the United States Shapes Global Rules against Tax Evasion and Avoidance

In: Cornell Studies in Money

Abstract

Frontmatter -- Contents -- List of Illustrations -- Note on Terms -- Preface -- Acknowledgments -- 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? -- Notes -- References -- Index