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Offshore finance and global governance = disciplining the tax nomad /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Offshore finance and global governance/ by William Vlcek.
其他題名:	disciplining the tax nomad /
作者:	Vlcek, William.
出版者:	London :Palgrave Macmillan UK : : 2017.,
面頁冊數:	xvi, 180 p. :ill., digital ; : 24 cm.;
Contained By:	Springer eBooks
標題:	International finance. -
電子資源:	http://dx.doi.org/10.1057/978-1-137-56181-7
ISBN:	9781137561817

Offshore finance and global governance = disciplining the tax nomad /
Vlcek, William.

Offshore finance and global governancedisciplining the tax nomad /[electronic resource] :by William Vlcek. - London :Palgrave Macmillan UK :2017. - xvi, 180 p. :ill., digital ;24 cm. - International political economy 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.

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.

ISBN: 9781137561817

Standard No.: 10.1057/978-1-137-56181-7doiSubjects--Topical Terms:

560389
International finance.

LC Class. No.: HG3881 / .V53 2017

Dewey Class. No.: 332.15

Offshore finance and global governance = disciplining the tax nomad /
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