Martin Hearson

London School of Economics & Political Science (LSE) - Department of International Relations

Houghton Street

London, WC2A 2AE

United States

http://martinhearson.wordpress.com

SCHOLARLY PAPERS

5

DOWNLOADS

474

SSRN CITATIONS

2

CROSSREF CITATIONS

1

Scholarly Papers (5)

1.

Measuring Tax Treaty Negotiation Outcomes: The Actionaid Tax Treaties Dataset

International Centre for Tax and Development working paper 47, Institute of Development Studies.
Number of pages: 45 Posted: 08 Mar 2016
Martin Hearson
London School of Economics & Political Science (LSE) - Department of International Relations
Downloads 177 (195,147)
Citation 1

Abstract:

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capital gains tax, corporation tax, double taxation agreement, foreign direct investment, international taxation, sub-Saharan Africa, Asia, tax treaty, withholding tax

2.

Tax Treaty Disputes: A Global Quantitative Analysis

E. Baistrocchi, ed., A Global Analysis of Tax Treaty Disputes, Cambridge University Press, 2017.
Number of pages: 35 Posted: 02 Oct 2017 Last Revised: 27 Jun 2018
Eduardo A. Baistrocchi and Martin Hearson
London School of Economics - Law Department and London School of Economics & Political Science (LSE) - Department of International Relations
Downloads 137 (241,499)

Abstract:

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tax treaty disputes, tax treaty case law, international taxation

3.

A Review of Uganda's Tax Treaties and Recommendations for Action

International Centre for Tax and Development working paper 50
Number of pages: 38 Posted: 14 May 2016
Martin Hearson and Jalia Kangave
London School of Economics & Political Science (LSE) - Department of International Relations and Independent
Downloads 81 (346,045)
Citation 2

Abstract:

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capital gains tax, corporation tax, double taxation agreement, Sub-Saharan Africa, tax treaty, treaty shopping, Uganda

4.

The UK's Tax Treaties with Developing Countries During the 1970s

Martin Hearson, 2017. Chapter 13 (pp. 363-381) in Peter Harris and Dominic de Cogan (eds). Studies in the History of Tax Law, Volume 8. Hart Publishing, Oxford, UK
Number of pages: 16 Posted: 21 Sep 2017
Martin Hearson
London School of Economics & Political Science (LSE) - Department of International Relations
Downloads 79 (351,143)
Citation 1

Abstract:

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tax, double taxation, foreign direct investment, multinational companies, United Kingdom, developing countries

5.

‘An Unacceptable Surrender of Fiscal Sovereignty’: Arbitration and Sovereignty in the Double Taxation Regime

Posted: 03 Oct 2019 Last Revised: 10 Jul 2020
Martin Hearson and Todd Tucker
London School of Economics & Political Science (LSE) - Department of International Relations and Roosevelt Institute

Abstract:

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tax treaties, double taxation, globalization