Offshore Finance and Global Governance

Viac o knihe

The book delves into international taxation strategies aimed at addressing tax avoidance by individuals and corporations, often referred to as tax nomads. It examines the U.S. efforts, the European Union's collective actions, and the OECD's global initiatives under G20 guidance, particularly focusing on the role of intellectual property in tax minimization. The author challenges the notion that globalization undermines tax collection, asserting that state sovereignty remains crucial in international taxation, while highlighting the collaborative pressure on countries to share taxpayer information.