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During this webinar Martin Hearson (Research Fellow at Institute of Development Studies - International Tax Programme Lead for the ICTD) will explain the problem of high-income countries imposing tax standards on low-income countries, which are addressed in his book Imposing Standards.

Event details of ACTL-CPT Talks: In discussion with Martin Hearson (ICTD) “Imposing Standards: developing countries exploited by capital-exporting states”
Date 17 November 2021
Time 16:00

Through this critically acclaimed publication, Hearson shows that capacity constraints and imperfect negotiation strategies in developing countries were exploited by capital-exporting states, shielding multinationals from taxation and depriving nations in the Global South of revenue they both need and deserve.

To participate in this ACTL-CPT talk please register by clicking here.

About the ACTL-CPT Talks

The “ACTL-CPT Talks: in discussion with” consist of a series of webinars organized by the Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) under the umbrella of the research project Designing the tax system for a Cashless, Platform-based and Technology-driven society” (CPT project).

During the ACTL-CPT talks one speaker presents and discusses a subject relevant to achieve a fair, efficient and fraud-proof taxation in today's society. The webinars are moderated by Prof. dr. Dennis Weber (Director of the ACTL and the CPT project) and/or one member of the CPT research team. The sessions are held via Zoom’s webinar tool. They are free of charge and opened to the general public.

More information

See the CPT project website


  • Prof. dr. Dennis Weber, Director of the ACTL and CPT project’s General Supervisor: 
  • Mr. Juan Manuel Vázquez, Academic Coordinator of the CPT project: