| 书目名称 | Offshore Finance and Global Governance |
| 副标题 | Disciplining the Tax |
| 编辑 | William Vlcek |
| 视频video | |
| 概述 | 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 th |
| 丛书名称 | International Political Economy Series |
| 图书封面 |  |
| 描述 | 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.. |
| 出版日期 | Book 2017 |
| 关键词 | Taxation; Multinational corporations; Intellectual property; FATCA; International Political Economy |
| 版次 | 1 |
| doi | https://doi.org/10.1057/978-1-137-56181-7 |
| isbn_softcover | 978-1-349-85091-4 |
| isbn_ebook | 978-1-137-56181-7Series ISSN 2662-2483 Series E-ISSN 2662-2491 |
| issn_series | 2662-2483 |
| copyright | The Editor(s) (if applicable) and The Author(s) 2017 |
发表于 2025-3-21 17:58:41
