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000777880 019__ $$a962303280$$a962325270$$a965760111
000777880 020__ $$a9781137561817$$q(electronic book)
000777880 020__ $$a1137561815$$q(electronic book)
000777880 020__ $$z9781137561800
000777880 020__ $$z1137561807
000777880 035__ $$aSP(OCoLC)ocn962451704
000777880 035__ $$aSP(OCoLC)962451704$$z(OCoLC)962303280$$z(OCoLC)962325270$$z(OCoLC)965760111
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000777880 049__ $$aISEA
000777880 050_4 $$aHG3881
000777880 08204 $$a332.1/5$$223
000777880 1001_ $$aVlcek, William,$$d1960-
000777880 24510 $$aOffshore finance and global governance :$$bdisciplining the tax nomad /$$cWilliam Vlcek.
000777880 260__ $$aLondon :$$bPalgrave Macmillan,$$c2017.
000777880 300__ $$a1 online resource (190 pages).
000777880 336__ $$atext$$btxt$$2rdacontent
000777880 337__ $$acomputer$$bc$$2rdamedia
000777880 338__ $$aonline resource$$bcr$$2rdacarrier
000777880 4901_ $$aInternational political economy series
000777880 504__ $$aIncludes bibliographical references and index.
000777880 5050_ $$aChapter 1. Globalization and the tax nomad -- Chapter 2 -- Sovereignty and the tax nomad -- Chapter 3. Multinational corporations and the digital economy -- Chapter 4. A collective response to the tax nomad -- Chapter 5. A hegemonic response to the tax nomad -- using a financial 'big stick' -- Chapter 6. Global tax governance and the tax nomad -- Chapter 7. Tax nomads versus the State.
000777880 506__ $$aAccess limited to authorized users.
000777880 520__ $$aThis book analyzes shifting international taxation strategies in pursuit of tax nomads, individuals and companies who minimize their tax obligations among multiple countries. Focusing on the efforts of the United States, the collective endeavours of the European Union and the global initiative of the OECD under G20 guidance, it investigates their attempts to understand and control the mechanisms employed by such nomads. The author directs particular attention to intellectual property, used by multinational corporations to move income from high-tax to low-tax locations. Contrary to claims that globalization hinders tax collection, Vlcek argues that state sovereignty and state power remain the defining characteristic of international taxation. The EU and OECD in turn, he concludes, are leveraging cooperation with the US to force other countries to share taxpayer information with them. This significant work will interest economists, political scientists and tax experts.
000777880 588__ $$aOnline resource; title from PDF title page (viewed December 5, 2016).
000777880 650_0 $$aInternational finance.
000777880 650_0 $$aBanks and banking, International.
000777880 830_0 $$aInternational political economy series.
000777880 852__ $$bebk
000777880 85640 $$3SpringerLink$$uhttps://univsouthin.idm.oclc.org/login?url=http://link.springer.com/10.1057/978-1-137-56181-7$$zOnline Access$$91397441.1
000777880 909CO $$ooai:library.usi.edu:777880$$pGLOBAL_SET
000777880 980__ $$aEBOOK
000777880 980__ $$aBIB
000777880 982__ $$aEbook
000777880 983__ $$aOnline
000777880 994__ $$a92$$bISE