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© 2017

Offshore Finance and Global Governance

Disciplining the Tax Nomad

Benefits

  • Provides a timely analysis of this highly topical subject

  • Casts new light on the mechanisms used by tax nomads, and how they can be brought to heel

  • Represents essential reading for those working in the field of international taxation

Book

Part of the International Political Economy Series book series (IPES)

Table of contents

  1. Front Matter
    Pages i-xvi
  2. William Vlcek
    Pages 1-20
  3. William Vlcek
    Pages 21-41
  4. William Vlcek
    Pages 71-95
  5. William Vlcek
    Pages 129-153
  6. William Vlcek
    Pages 155-173
  7. Back Matter
    Pages 175-180

About this book

Introduction

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.

Keywords

Taxation Multinational corporations Intellectual property FATCA International Political Economy

Authors and affiliations

  1. 1.School of International RelationsUniversity of St AndrewsSt AndrewsUnited Kingdom

About the authors

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. 

Bibliographic information

Industry Sectors
Finance, Business & Banking