Havens in a Storm

The Struggle for Global Tax Regulation

by: J. C. Sharman

in: International Relations

Summary:

The book examines the international battle over taxing offshore finance, focusing on the role of small island economies in the global financial system. It explores the tension between wealthy nations seeking to enforce tax compliance and the smaller jurisdictions that have carved out niches as tax havens, analyzing the political and economic implications of this struggle.

Key points:

1. Sovereignty in Tax Policy: Sharman explains how small states use their sovereignty to create competitive tax policies, leading to global tax competition that can affect larger countries' tax revenues.

Buy book on Amazon