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Offshore Finance and Global Governance Disciplining the Tax Nomad von Vlcek, William (eBook)

  • Erscheinungsdatum: 01.12.2016
  • Verlag: Palgrave Macmillan
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Offshore Finance and Global Governance

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.

William Vlcek is Lecturer in International Relations at the University of St Andrews, UK, where he teaches international political economy. He investigates questions of global financial governance involving the offshore with particular attention on issues of international taxation, money laundering and terrorist finance.

Produktinformationen

    Format: PDF
    Kopierschutz: AdobeDRM
    Seitenzahl: 180
    Erscheinungsdatum: 01.12.2016
    Sprache: Englisch
    ISBN: 9781137561817
    Verlag: Palgrave Macmillan
    Größe: 2220kBytes
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