Abstract
In this chapter, Vlcek provides a close consideration of the practices of the USA to deal with its tax nomads. After providing the historical context, the Foreign Accounts Tax Compliance Act (FATCA) is investigated not only for its role to pursue individual American tax nomads but also for its use by other countries in pursuing their tax nomads. The situation for American corporate tax nomads is quite different, and Vlcek shows it is a consequence of US corporate income tax policies.
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Vlcek, W. (2017). Hegemonic Response to the Tax Nomad: Using a Financial ‘Big Stick’. In: Offshore Finance and Global Governance. International Political Economy Series. Palgrave Macmillan, London. https://doi.org/10.1057/978-1-137-56181-7_5
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