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A Collective Response to the Tax Nomad

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Offshore Finance and Global Governance

Part of the book series: International Political Economy Series ((IPES))

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Abstract

Using the concepts developed in the preceding chapters, Vlcek turns to the case of the European Union’s (EU) efforts for dealing with tax nomads. The European Savings Tax Directive (EUSTD) is explained as the revival of the tax farmer, with limited success for the EU. The collective effort to agree a common strategy for corporate income tax among the Member States is reviewed, and then Vlcek explains the European Commission’s (EC) strategy for investigating Member State tax rulings as illegal state aid to the multinational corporation (MNC).

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Authors and Affiliations

  1. School of International Relations, University of St Andrews, St Andrews, UK

    William Vlcek

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  1. William Vlcek
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Vlcek, W. (2017). A Collective Response to the Tax Nomad. In: Offshore Finance and Global Governance. International Political Economy Series. Palgrave Macmillan, London. https://doi.org/10.1057/978-1-137-56181-7_4

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