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Offshore Finance and Global Governance

Disciplining the Tax Nomad

  • Book
  • © 2017

Overview

Authors:
  1. William Vlcek

    1. School of International Relations, University of St Andrews, St Andrews, United Kingdom

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  • 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

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

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Table of contents (7 chapters)

  1. Front Matter

    Pages i-xvi
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  2. Globalisation and the Tax Nomad

    • William Vlcek
    Pages 1-20

  3. Sovereignty and the Tax Nomad

    • William Vlcek
    Pages 21-41

  4. Multinational Corporations and the Digital Economy

    • William Vlcek
    Pages 43-70

  5. A Collective Response to the Tax Nomad

    • William Vlcek
    Pages 71-95

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

    • William Vlcek
    Pages 97-128

  7. Global Tax Governance and the Tax Nomad

    • William Vlcek
    Pages 129-153

  8. Tax Nomads Versus the State

    • William Vlcek
    Pages 155-173

  9. Back Matter

    Pages 175-180
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Keywords

About this book

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.



















Authors and Affiliations

  • School of International Relations, University of St Andrews, St Andrews, United Kingdom

    William Vlcek

About the author

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. 

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