Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

DeepDyve requires Javascript to function. Please enable Javascript on your browser to continue.

Offshore Finance and Global Governance

Part of the International Political Economy Series Book Series

DOI: 10.1057/978-1-137-56181-7

ISBN: 978-1-137-56180-0

Publisher: Palgrave Macmillan UK - Springer Journals

Nov 3, 2016

Available

Globalisation and the Tax Nomad

Vlcek, William

Pages: 1 –20

[Vlcek provides the central argument for the book and situates it as an issue of global financial governance with popular media traction. Widely viewed as a problem created by globalisation, nonetheless, it is felt that individuals and firms should pay their ‘fair share’ of taxes. This situation...
Available

Sovereignty and the Tax Nomad

Vlcek, William

Pages: 21 –41

[In this chapter Vlcek establishes the theoretical background for the book, starting with the important role that state sovereignty plays in determining tax policies and practices. The concept of a tax nomad is then developed, and the differences between the individual tax nomad and the corporate...
Available

Multinational Corporations and the Digital Economy

Vlcek, William

Pages: 43 –70

[The function of intellectual property (IP) in the practices of the corporate tax nomad is the central theme for this chapter. It begins by explaining the nature of IP with the use of several examples. Vlcek shows that IP itself can be nomadic and then presents several examples where corporate...
Available

A Collective Response to the Tax Nomad

Vlcek, William

Pages: 71 –95

[Using the concepts developed in the preceding chapters, Vlcek turns to the case of the European Union’s (EU) efforts for dealing with tax nomads. The European Savings Tax Directive (EUSTD) is explained as the revival of the tax farmer, with limited success for the EU. The collective effort to...
Available

Hegemonic Response to the Tax Nomad: Using a Financial ‘Big Stick’

Vlcek, William

Pages: 97 –128

[In this chapter, Vlcek provides a close consideration of the practices of the USA to deal with its tax nomads. After providing the historical context, the Foreign Accounts Tax Compliance Act (FATCA) is investigated not only for its role to pursue individual American tax nomads but also for its...
Available

Global Tax Governance and the Tax Nomad

Vlcek, William

Pages: 129 –153

[Global governance versus the tax nomad is the theme for this chapter. The tax nomad emerged after the financial crisis as an agenda item for the G20 which tasked the Organisation for Economic Cooperation and Development (OECD) with the responsibility to develop solutions. Vlcek describes the...
Available

Tax Nomads Versus the State

Vlcek, William

Pages: 155 –173

[In the final chapter, Vlcek pulls together the various lines of inquiry developed in the preceding chapters. Together they support an argument that a global governmentality regime is emerging from the OECD in an effort to counter the presence of the tax nomad in the world economy. The politics...

results per page

Prev
1
Next

Browse All eBooks