Offshore Finance and Global Governance Disciplining the Tax Nomad

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 E

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Offshore Finance and Global Governance Disciplining the Tax Nomad

William Vlcek

International Political Economy Series

Series Editor Timothy M. Shaw Visiting Professor, University of Massachusetts Boston, USA Emeritus Professor, University of London, UK

Aim of the series The global political economy is in flux as a series of cumulative crises impacts its organization and governance. The IPE series has tracked its development in both analysis and structure over the last three decades. It has always had a concentration on the global South. Now the South increasingly challenges the North as the centre of development, also reflected in a growing number of submissions and publications on indebted Eurozone economies in Southern Europe. An indispensable resource for scholars and researchers, the series examines a variety of capitalisms and connections by focusing on emerging economies, companies and sectors, debates and policies. It informs diverse policy communities as the established trans-Atlantic North declines and ‘the rest’, especially the BRICS, rise.

More information about this series at http://www.springer.com/series/13996

William Vlcek

Offshore Finance and Global Governance Disciplining the Tax Nomad

William Vlcek School of International Relations University of St Andrews St Andrews, United Kingdom

International Political Economy Series ISBN 978-1-137-56180-0 ISBN 978-1-137-56181-7 DOI 10.1057/978-1-137-56181-7

(eBook)

Library of Congress Control Number: 2016946995 © The Editor(s) (if applicable) and The Author(s) 2017 The author(s) has/have asserted their right(s) to be identified as the author(s) of this work in accordance with the Copyright, Designs and Patents Act. This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. Cover image © Rob Friedman/iStockphoto.com Printed on acid-free paper This Palgrave Macmillan imprint is published by Springer Nature The registered company is Macmillan Publishers Ltd. London

PREFACE

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ACKNOWLEDGEME