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.
"1123862887"
Offshore Finance and Global Governance: Disciplining the Tax Nomad
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.
89.49
In Stock
5
1
![Offshore Finance and Global Governance: Disciplining the Tax Nomad](http://img.images-bn.com/static/redesign/srcs/images/grey-box.png?v11.10.4)
Offshore Finance and Global Governance: Disciplining the Tax Nomad
180![Offshore Finance and Global Governance: Disciplining the Tax Nomad](http://img.images-bn.com/static/redesign/srcs/images/grey-box.png?v11.10.4)
Offshore Finance and Global Governance: Disciplining the Tax Nomad
180eBook(1st ed. 2017)
$89.49
$119.00
Save 25%
Current price is $89.49, Original price is $119. You Save 25%.
Related collections and offers
89.49
In Stock
Product Details
ISBN-13: | 9781137561817 |
---|---|
Publisher: | Palgrave Macmillan |
Publication date: | 11/02/2016 |
Series: | International Political Economy Series |
Sold by: | Barnes & Noble |
Format: | eBook |
Pages: | 180 |
File size: | 417 KB |
About the Author
From the B&N Reads Blog