Book

Offshore finance and global governance : disciplining the tax nomad

Vlcek, William, 1960- author

Overview

\"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.\"--Back cover.

• Publisher: Palgrave Macmillan
• Subject: Banks and banking, International. / Investments, Foreign. / Tax evasion. / Double taxation.
• ISBN: 1137561807, 9781137561800

Item info:

1 item available

1 item total in all locations

Holdings :

Call Number	Copies	Material	Location
HG3881.V63 2017	1	BOOK	AUTOSTORE