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Imposing Standards: The North-South Dimension to Global Tax Politics Diets & Dieting Join Gill Stark in theMartin Hearson's book "Imposing Standards" examines the damaging impact of international tax rules on the Global South, focusing on how developing countries have given up their right to tax foreign companies. Hearson's research shows that capital exporting states exploit capacity constraints and imperfect negotiation strategies in developing countries, shielding multinationals from taxation and depriving nations in the Global South of revenue. \n