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Title
Offshore finance and global governance : disciplining the tax nomad / William Vlcek.
ISBN
9781137561817 (electronic book)
1137561815 (electronic book)
9781137561800
1137561807
Imprint
London : Palgrave Macmillan, 2017.
Language
English
Description
1 online resource (190 pages).
Call Number
HG3881
Dewey Decimal Classification
332.1/5
Summary
This 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.
Bibliography, etc. Note
Includes bibliographical references and index.
Access Note
Access limited to authorized users.
Source of Description
Online resource; title from PDF title page (viewed December 5, 2016).
Series
International political economy series.
Chapter 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.
