Coverart for item
The Resource Offshore finance and global governance : disciplining the tax nomad

Offshore finance and global governance : disciplining the tax nomad

Label
Offshore finance and global governance : disciplining the tax nomad
Title
Offshore finance and global governance : disciplining the tax nomad
Creator
Subject
Language
eng
Summary
This book analyses 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, he 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
http://library.link/vocab/creatorName
Vlcek, W
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
International Political Economy Series
http://library.link/vocab/subjectName
  • globalization
  • international tax planning
  • anti-avoidance
  • tax sovereignty
  • MNE
  • digital economy
  • intellectual property
  • political economy
Label
Offshore finance and global governance : disciplining the tax nomad
Instantiates
Publication
Extent
xvi, 180 p.
Isbn
9781137561800
Label
Offshore finance and global governance : disciplining the tax nomad
Publication
Extent
xvi, 180 p.
Isbn
9781137561800

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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