3
0
0
0
0
Offshore finance and global governance : disciplining the tax nomad
- 作者： Vlcek, William, author.
- 其他作者：
- 其他題名：
- International political economy series.
- 出版： London : Palgrave Macmillan UK :Imprint: Palgrave Macmillan
- 叢書名： International political economy series
- 主題： International finance. , Banks and banking, International. , Political Science and International Relations. , Political Economy. , Corporate Governance. , Business Taxation/Tax Law. , Economic Policy. , Globalization.
- ISBN： 9781137561817 (electronic bk.) 、 9781137561800 (paper)
-
FIND@SFXID:
CGU
- 資料類型: 電子書
- 內容註: Chapter 1. Globalization and the tax nomad -- Chapter 2 -- Sovereignty and the tax nomad -- Chapter 3. Multinational corporations and the digital economy -- Chapter 4. A collective response to the tax nomad -- Chapter 5. A hegemonic response to the tax nomad - using a financial 'big stick' -- Chapter 6. Global tax governance and the tax nomad -- Chapter 7. Tax nomads versus the State.
- 摘要註: 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.
-
讀者標籤：
- 系統號： 005381759 | 機讀編目格式
館藏資訊
