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Introduction: the financial crisis and the politics of international tax cooperation

The Financial Crisis, the OECD, and the Politics of International Tax Cooperation

Richard Eccleston

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Governing international taxation: problems and challenges

The Financial Crisis, the OECD, and the Politics of International Tax Cooperation

Richard Eccleston

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The dynamics of global governance

The Financial Crisis, the OECD, and the Politics of International Tax Cooperation

Richard Eccleston

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Politics without conviction: the OECD’s failed Harmful Tax Competition initiative

The Financial Crisis, the OECD, and the Politics of International Tax Cooperation

Richard Eccleston

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The financial crisis and the politics of international tax cooperation

The Financial Crisis, the OECD, and the Politics of International Tax Cooperation

Richard Eccleston

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The domestic politics of international tax cooperation in the United States and Switzerland

The Financial Crisis, the OECD, and the Politics of International Tax Cooperation

Richard Eccleston

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Beyond the financial crisis: regime implementation and effectiveness

The Financial Crisis, the OECD, and the Politics of International Tax Cooperation

Richard Eccleston

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Conclusion: regime dynamics and the sustainability of international tax cooperation

The Financial Crisis, the OECD, and the Politics of International Tax Cooperation

Richard Eccleston

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The Dynamics of Global Economic Governance

The Financial Crisis, the OECD, and the Politics of International Tax Cooperation

Richard Eccleston

This book focuses on international taxation and examines how the financial crisis prompted renewed attempts to enhance international tax transparency and confront tax havens. It highlights the complexity of international regime change and the significance of national and financial interests, international organizations, domestic politics and the emerging G20 leaders forum in this process.
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Richard Eccleston

Awareness of tax avoidance by multinational corporations (MNCs) has been growing for some years, but the political and economic legacies of the financial crisis have combined to create a potent new politics of tax justice. This chapter discusses these developments, analysing the factors which have shaped the contemporary international tax agenda and tracing their impacts through a series of international legal frameworks and unilateral national policy interventions. Particular attention is paid to the OECD BEPS suite of initiatives, especially with regard to the options for reforming the way in which corporate profits and tax liabilities are divided between the jurisdictions in which economic activity is created. It is argued that the multitude of recent policy responses to tax avoidance are noteworthy owing to having been prompted, influenced and complemented by new advocacy campaigns and strategies developed and prosecuted by civil society organisations. Whether civil society groups can exert sufficient influence to ensure that MNCs pay their fair share of taxation remains to be seen, but the battle is shaping up to be a critical test of whether MNCs can be subject to an adequate level of democratic accountability.