This clear and rigorous examination of the international efforts to combat the financing of terrorism is suitable for a range of courses in international relations, politics and global political economy. It provides a comprehensive examination of the post-9/11 efforts to counter financial support for terrorist actors, including the more recent challenges of non-cash payment technologies as well as how to combat the financing of terrorism in regimes where territories and populations are controlled, as in the case of Islamic State.
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This book analyzes shifting international taxation strategies in pursuit of tax nomads, individuals and companies who minimize their tax obligations among multiple countries. Focusing on the efforts of the United States, the collective endeavours of the European Union and the global initiative of the OECD under G20 guidance, it investigates their attempts to understand and control the mechanisms employed by such nomads. The author directs particular attention to intellectual property, used by multinational corporations to move income from high-tax to low-tax locations. Contrary to claims that globalization hinders tax collection, Vlcek argues that state sovereignty and state power remain the defining characteristic of international taxation. The EU and OECD in turn, he concludes, are leveraging cooperation with the US to force other countries to share taxpayer information with them. This significant work will interest economists, political scientists and tax experts.
This article examines the terminology used when analysing offshore finance, specifically the application of 'jurisdiction' in this context. The analysis is developed by first explicating the non-sovereign territory and the shape of sovereignty as experienced and practised in these territories. This foundation then is used to outline the shape and extent of an 'archipelago' of offshore finance composed of both sovereign states and non-sovereign territories. The offshore archipelago serves as an intermediary in the transfer of capital from its source location to its destination, which brings it into direct contact with the global financial governance initiatives promulgated by the G20 for the welfare of its membership. In closing, the implications for the offshore jurisdiction are briefly considered in the case of the constitutional relationship governing the Overseas Territories of the United Kingdom (UK). ; peer-reviewed
This article analyses Macau's casinos as an example for accumulation by dispossession, in which they serve to transfer wealth from Mainland China to Macau and the casinos' foreign investors. They also represent a model for economic development and this model has migrated to Singapore, where it also operates as a form of accumulation by dispossession. By requiring citizens to pay an entrance fee, Singapore's casinos explicitly appropriate other people's money. The efficacy for the use of casinos as economic development is interrogated here because Macau's casino experience has emerged as a model for economic development in Asia beyond simply Singapore. (Pac Rev/GIGA)
This article: Assesses the role of Caribbean offshore financial centres (OFCs) in FDI flows to China. Argues the OFC provides financial intermediation services beyond simply tax minimisation. Demonstrates a similar use of the OFC in other developing economies. Suggests the position of the OFC in global finance continues to evolve. This article examines the prominent location of offshore financial centres (OFCs) among the leading origin and destination points for foreign direct investment (FDI) to China. The OFC (characterised as a tax haven) frequently has been ignored or assumed out of analyses on Chinese FDI as simply servicing tax minimisation practices. This article challenges that assumption and emphasises the financial intermediation role performed by the Caribbean OFC beyond practices of tax arbitrage. Through the use of an international business company (IBC) registered in an OFC these jurisdictions perform several functions for investors, to include providing access to foreign capital markets, reducing tax obligations across multiple jurisdictions and concealing potential politically-sensitive beneficial ownership of the investment. This assessment for the role of the OFC in circuits of global capital involving FDI to China demonstrates that China's relationship with the OFC is different from that experienced by Europe and North America. Adapted from the source document.