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DC Field | Value | Language |
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dc.date.accessioned | 2017-11-07T10:51:55Z | - |
dc.date.available | 2017-11-07T10:51:55Z | - |
dc.date.issued | 2017 | - |
dc.identifier.citation | Baldacchino, G. (2017). Offshore finance and global governance : disciplining the tax nomad. [Review of the book Offshore finance and global governance : disciplining the tax nomad, by W. Vlcek & P Macmillan]. The Round Table, 2017. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/23474 | - |
dc.description.abstract | I stumbled across the term ‘nomad millionaire’ in Ronan Palan’s 2003 book on The Offshore World. In this opportune text, Vlcek uses this increasingly maligned term to describe a growing and assorted cluster of individuals and firms who seek to minimise, and possibly completely avoid and stamp out, their tax obligations among multiple jurisdictions; leaving most of us, taxpaying residents, to foot the bill of massive public debt. The most powerful asset in their arsenal is not simply the significant wealth and financial capital that these persons (real or corporate) have amassed, and its political leverage, but the mobility with which they graft their assets, enabling a strategic determination of when and where to place which portion of their money and for how long. The mobility of their liquid resources, and at times of themselves, is so extensive that it effectively lacks domicile. Nomadism has taken mobility to a higher level. And globalisation and the digital economy (and now crypto-currencies?) have given bold wings to tax minimisation. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | Routledge | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Books -- Reviews | en_GB |
dc.subject | Banks and banking, International | en_GB |
dc.subject | Investments, Foreign | en_GB |
dc.subject | Tax evasion | en_GB |
dc.subject | Double taxation | en_GB |
dc.title | Offshore finance and global governance : disciplining the tax nomad [Book Review] | en_GB |
dc.type | review | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | N/A | en_GB |
dc.identifier.doi | 10.1080/00358533.2017.1394603 | - |
dc.publication.title | The Round Table | en_GB |
dc.contributor.creator | Baldacchino, Godfrey | - |
Appears in Collections: | Scholarly Works - FacArtSoc |
Files in This Item:
File | Description | Size | Format | |
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2017-TRT-REVIEW-Offshore Finance+Global Governance.pdf | 132.54 kB | Adobe PDF | View/Open |
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