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Globalisation and the Tax Nomad Read chapter Read first chapter

2017 | OriginalPaper | Chapter

Sovereignty and the Tax Nomad

Author : William Vlcek

Published in: Offshore Finance and Global Governance

Publisher: Palgrave Macmillan UK

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Abstract

In this chapter Vlcek establishes the theoretical background for the book, starting with the important role that state sovereignty plays in determining tax policies and practices. The concept of a tax nomad is then developed, and the differences between the individual tax nomad and the corporate nomad are highlighted. The application of Michel Foucault’s concept of governmentality is explained with the importance that governmentality places on the conduct of power in the relations between the state and the nomad.

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Metadata
Title
Sovereignty and the Tax Nomad
Author
William Vlcek
Copyright Year
2017
Book
Offshore Finance and Global Governance

Print ISBN: 978-1-137-56180-0

Electronic ISBN: 978-1-137-56181-7

Copyright Year: 2017

DOI
https://doi.org/10.1057/978-1-137-56181-7_2

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