株式会社極東書店トップ ＞ 商品一覧 ＞ The Hypocritical Hegemon : How the United States Shapes Global Rules against Tax Evasion and Avoidance.
商品詳細
The Hypocritical Hegemon : How the United States Shapes Global Rules against Tax Evasion and Avoidance. いかに米国が租税回避および脱税に対する グローバルなルールを形成しているか
・ISBN 978-1-5017-4801-1 paper US$ 30.95
￥7,251.- (税込) ※（※）価格はご注文時の参考価格となります。
納品価格につきましては書籍の入荷時点で確定となります。
版元の原価改定、外国為替の変動等により異なる場合がございますので、予めご了承下さい。
電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-1-5017-4803-5
| 著者・編者 | Hakelberg, Lukas, |
|---|---|
| シリーズ | Cornell Studies in Money |
| 出版社 | (Cornell U. Pr., US) |
| 出版年月 | 2020 |
| ページ数 | 210 pp. |
| 言語 | ENG |
| ニュース番号 | ＜657-P1109 657-P3454＞ |
解説
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.