Offshore Finance and Global Governance

1. Front Matter

   Pages i-xvi

   PDF

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

   PDF

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.

• Taxation
• Multinational corporations
• Intellectual property
• FATCA
• International Political Economy

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

  William Vlcek

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. 

Policies and ethics