INDEX 1. Note: Page numbers with n denote notes.

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1 INDEX 1 A Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS), 45, 46 Amazon.com Inc, 14, 45, 56 8 Amazon EU S.à.r.l., 57, 58 American Express, 103 anti-money laundering (AML), 140 Apple Inc., 14, 45, 51 6, 86, 87, 145, 156 Braeburn Capital, 54, 55, 156 arbitrage, 13, 16, 26, 27, 29, 31, 48 51, 54, 64n6, 87, 90, 99, , 117, 121n1, 129, 138, 142, 143, 145, 159, 169 A Thousand Plateaus, 8, 27, 28, 36 Attali, Jacques, 1, 28, 29 Australia, 32, 61, 141, 150n3 Austria, 88, 112, 136 B Bahamas, 50, 100, 103, 108 Bank for International Settlements (BIS), 81 Bank of Nova Scotia, 100, 101, 121n2 Base Erosion and Profit Shifting (BEPS), 43, 44, 51, 55, 85, 90, 130, , 156, 161, 167, 168, 170 Beckham, David, 14, 46 Belgium, 136, 138 Bermuda, 31, 50, 51, 59, 73, 87, 115, 117 biopower, 35 British Virgin Islands (BVI), 33, 34, 50, 117 Buffett, Warren, 3, 4, 10, Note: Page numbers with n denote notes. The Editor(s) (if applicable) and The Author(s) 2017 W. Vlcek, Offshore Finance and Global Governance, International Political Economy Series, DOI /

2 176 INDEX C California (USA), 6, 52, 54, 59, 156 Canada, 122n10, 150n3 capital flight, 73, 167 Cayman Islands, 22, 24, 34, 50, 51, 65n11, 81, 91n4, 100, 103, 108, 115, 117, 118 China, 129, 134, 150n3, 157 Colbert, Jean-Baptiste, v Common Consolidated Corporate Tax Base (CCCTB), 83, 84, 141, 156 common reporting standard (CRS), 82, 112, 130, , 162, 164, 165 companies registry, 14, 48, 50, 65n9 Connecticut (USA), 6, 115 corporate inversion, 31, 32, 51, 52, corporate social responsibility, 117, 122n12, 169 corporate vehicle, 5, 14, 45, 73, 74, 82, 114, 139 Court of Chancery (Delaware), 43 Credit Suisse, 100 Crown Dependencies (Guernsey and Jersey), D Delaware (USA), 12, 14, 49, 50, 56, 59, 61 Deleuze, Gilles, 8, 27, 28 Democratic Republic of the Congo, 10, 32 Derrida, Jacques, vii under erasure, vii developing economies, 3, 9, 25, 33, 37, 77 9, 129, 131, 133, 136, 137, 159, 165, development, 1, 27, 33, 48 50, 59, 61, 74, 75, 79 81, 85, 112, 129, 132, 139, 144 6, 148, 151n6, 155, 158, 163, digital economy, 11, 13 15, 28, 43 65, 84, 86 8, 98, 102, 113, 114, 141 3, 145 7, 151n7, 156, 159 Dodd-Frank Wall Street Reform and Consumer Protection Act, 123 double Irish, 54, 56, 87, 88 E Eastern Caribbean Commercial Court, 65n9 Eurodollar, 28 European Union (EU) EU Savings Tax Directive, 14 illegal state aid, 86, 149 tax haven list, 47 unanimity on tax legislation, 71 expatriation, 115 F Facebook, 30, 102 FATCA. See Foreign Account Tax Compliance Act (FATCA) Financial Action Task Force (FATF) blacklisting, 35 politically exposed person (PEP), 158 First Quantum Minerals, Ltd, 32 4 Foreign Account Tax Compliance Act (FATCA), 15, 16, 73, 82, , , , 121n9, 130, , 160, 162, 170. See also intergovernmental agreement (IGA) Foucault, Michel, 12, 36, France, 4, 5, 25, 45, 76 8, 109, 110, 134, 150n3, 151n6, 157 Franklin, Benjamin, v free rider, 11 Friedman, Milton, 169

3 INDEX 177 G G20, 3, 16, 82, 120, 130, 133 8, 144, 145, 149, 150n3, 155, 157, 159, 160, 162, 163, 165, 167, 168, 170 Development Working Group, 167 Germany, 25, 56, 81, 109, 110, 121n5, 150n3, 151n6 G7/G8, 116, 118, 119, 131, 133, 159, 164 Gibraltar, 117, 119, 120 global financial crisis, 2, 98, Global Forum on Taxation. See Organisation for Economic Co-operation and Development (OECD) global governance, 12, 16, 21, 24, 27, 34 7, 98, 130, 133, 149, 155 7, 162, 170 global governmentality, 8, 12, 16, 21, 35, 36, 157, 160 3, 166, 169, 170 globalization, 1 17, 163 Google Inc., 14, 45, governmentality, 8, 12, 13, 16, 21, 34 7, 138, 157, 160 6, 169, 170 Grillparzer, Franz, 6, 7, 163 Guattari, Felix, 8, 27, 28 H Hand, Learned (US Judge), v harmful tax competition, 1, 22, 23, 25, 35, 120, 130, 131, 141, 149, 164 high net worth individual (HNWI), 3, 5, 158 HM Revenue and Customs (HMRC), 6, 56, 60, 62, 63, 79, 99, 112, , 146 Hong Kong SAR, 73, 166 hypernomade, 1, 29 I image rights, 14, 46 8 informal economy, 169 intangible asset, 14, 16, 44, 102, 142, 145 9, 158. See also intellectual property (IP) intellectual property (IP), 1, 44 8, 55. See also intangible asset intergovernmental agreement (IGA), 98, , , 139, 140 UK intergovernmental agreement, 109, 110, 112, Internal Revenue Service (IRS), 6, 11, 31, 79, 97, 98, , , 122n10, international business company (IBC). See also companies registry; corporate vehicle governance, 50 registry, 50 International Consortium of Investigative Journalists, 5 International Court of Justice, 37n1 International Monetary Fund (IMF), 78, 150n3 Internet, 7, 28, 56, 59, 60, 122n11, 146 Ireland, 33, 52 5, 59, 61, 86 7, 101, 102 J Jersey, 6, 24, 117 John Doe summons, 102 5, 121n6 jurisdiction, 1 3, 9 16, 16n1, 17n9, 22 4, 26, 27, 29 36, 37n3, 43, 44, 47 51, 54, 55, 59, 61, 62, 64, 64n5, 64n6, 71 3, 75, 80 5, 87, 89, 90, 98, 100 2, 108, , , 122n10, 122n13,

4 178 INDEX , 142, 143, 145 9, , 162, 164, 165, 168 definition, 12, 26, 43, 143 L Leadenhall Bank and Trust, 103 legitimacy, 16, 35, 133, 157, 159, 160, 165 level playing field, 132, 137, 150n2 Libussa, Tragedy in Five Acts (play), 6 8, 12, 163 he will place a tax on the air you breath and on the bread you eat, 7 Liechtenstein, 25, 50, 72, 158 Luxembourg, 5, 6, 33, 50, 56, 57, 85, 86, 112, 136 M Macao/Macau SAR, 134 MasterCard, 103 McDonald s, 44, 85 Messi, Lionel, 14, 47 Meyer, Urban, 14, 47 Microsoft, 101, 102, 113, 121n3 5 money laundering, 8, 35 Mutual Legal Assistance Treaty (MLAT), 101, 102 N Netherlands, 33, 62 4, 86, 88 90, 114, 131, 158 Netherlands Antilles, 114 Nevada (USA), 12, 52, 54 6, 156 New Jersey (USA), 6 New York (USA), 6, 17n7, 121n4 nomad, 1 17, 21 37, 43, 51, 52, 56, 64, 71 91, , , non-independent territory, 12, 24, 99, 117 norms, 35, 102, 162, 163, 166, 170 O Occupy Wall Street, 5, 117 offshore finance. See offshore financial centre (OFC) offshore financial centre (OFC), 2, 12, 24, 27, 50, 65n11, 112, 117, 131, 134, 135. See also tax haven Offshore Voluntary Compliance Initiative, 104 Ohio State University, 47 Organisation for Economic Co-operation and Development (OECD) Global Forum on Taxation, 24, 132, 136 8, 140 Harmful Tax Competition (1998), 1, 22, 23, 25, 35, 120, 130, 131, 141, 149, 164 Tax and Development Programme, 168 overseas territory (OT), 73, 118 Oxfam, 9, 168 P Permanent Subcommittee on Investigations, 9, 34, 52 5, 86, , 166 Philippines, 135 power disciplinary, 35, 170 discursive, 34, 35, 138, 140, 162 material, 13, 16, 34, 35, 102, 157, 160, 170 privacy, 17n9, 29, 49, 64n6, 100, 101, Public Accounts Committee (PAC), 56 64, 88, 89, 166 R Regulation Q, 99, 113 Right to be forgotten, 109

5 INDEX 179 S SABMiller, 65n13 sanctions, 64n6, 76, 105, 160, 164 sedentary, 8, 28, 29, 36 shipping registry, 64n6 Singapore, 30, 61, 73, 74 smooth space, 28, 36 sovereignty definition, 21 domestic, 23 fiscal, 22, 24 6, 132, 156 interdependence, 23 international legal, 23, 24 Westphalian, 23, 24 Stanley Works, 31, 115 Starbucks Corporation, 14, 45, 61 4, 89, 90, 145, 147 Strange, Susan, 2, 37 striated space, 28, 36 Switzerland, 25, 50, 62, 73, 80, 88, 100, 120, 121n1, 136, 158 T tax anti-avoidance legislation, 146 arbitrage, 13, 16, 26, 27, 29, 31, 48, 51, 54, 87, 90, 99, , 117, 129, 142, 143, 145, 159, 169 avoidance, 3, 16n1, 71, 72, 74, 84, 115, 116, 120, 157, 166 competition, 12, 16, 22, 23, 25, 35, 71, 85, 120, 130 3, 141, 149, 158, 159, 161, 162, 164, 165 evasion, 3, 5, 11, 16n1, 47, 73, 82, 91n1, 99, 100, 102 6, 120 farmer, 3, 7, 8, 14, 25, 72 82, 163 minimisation, 3, 5, 11, 14, 15, 16n1, 44, 45, 47, 51, 52, 54, 71, 86, 87, 90, 98, 113, 115, 117, 130, 141 7, 149, 150, 156, 157, 166 morale, 10, 11, 36, 85, 164, 166 nomad, 1 17, 21 37, 43, 51, 52, 56, 64, 71 91, , , Pigouvian, 142, 165 treaty, 90, 114, 135, 137 value-added tax (VAT), 79, 146, 147 taxation corporate, 84, 167 domicile, 114 residence approach, 3 territorial approach, 24, 102, 116 tax haven, 8, 9, 11, 12, 25, 35, 47, 64n5, 81, 99, 100, 103, 110, 121n1, 131 7, 150n1, 162, 164, 165. See also offshore financial centre (OFC) OECD definition, 35, 131, 137 tax information exchange agreement (TIEA), 132, 135 8, 162, 164, 165 transfer pricing, 9, 86, 88, 89, 102, 142, 145, transparency, 84 6, 90, 111, 118, 132, 136, 162, 170 TRIPS. See Agreement on Trade- Related Aspects of Intellectual Property Rights (TRIPS) trust, 10, 11, 48, 49, 73, 74, 109 U UBS, 5, 104, 106, 121n7 United Kingdom (UK), 4, 6, 15, 24, 32, 46, 48, 50, 56, 58 60, 62, 63, 73, 88, 89,

6 180 INDEX 109, 110, 112, , 150n3, 151n6, 160 United Nations (UN), 99, 135, 136 United States (US) and OECD, 55 tax administration, 107 as a tax haven, 110 V Visa, 103 W whistleblower, 5, 60, 61 World Trade Organisation (WTO), 45