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Global governance versus the tax nomad is the theme for this chapter. The tax nomad emerged after the financial crisis as an agenda item for the G20 which tasked the Organisation for Economic Cooperation and Development (OECD) with the responsibility to develop solutions. Vlcek describes the evolution of global initiatives at the OECD to counter the tax nomad and the emergence of greater cooperation since the financial crisis. He emphasises the point that the actions of the USA against its individual tax nomads provided the basis for the OECD’s progress. At the same time, the OECD’s measures to deal with corporate tax nomads appear to some observers to target US digital economy corporations.
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- Global Tax Governance and the Tax Nomad
- Palgrave Macmillan UK
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