Offshore Finance and Small States Sovereignty, Size and Money

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ISBN: 9780230522206 | 0230522203
Cover: Hardcover
Copyright: 8/15/2008

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One path towards development taken by a number of small jurisdictions is the establishment of an offshore financial centre. This text analyses the actual economic contribution for several small Caribbean economies and the impact to continued operation arising from an international initiative for the exchange of taxpayer information.

Acronyms	p. vii
List of Tables and Figures	p. ix
Preface and Acknowledgments	p. x
International Norms and the Practice of Sovereignty	p. 1
What does size have to do with it?	p. 5
Variety in definition - What is 'small'?	p. 10
Fundamentals of taxation (and tax competition)	p. 11
Offshore - small state development within the terrain of global finance	p. 18
A common legal tradition	p. 21
Offshore financial centers as development	p. 24
Sovereignty and Taxation	p. 26
Concepts of sovereignty	p. 27
Defining the sovereign state	p. 27
Sovereignty for small states	p. 31
Remnants of empire	p. 33
Taxation in the modern state	p. 34
Leviathan state or benevolent state?	p. 39
A sovereign right to tax?	p. 41
Global Financial Governance and Tax Competition	p. 47
Money laundering - smoke screen for the harmful tax competition initiative	p. 49
The story of the Harmful Tax Competition Initiative	p. 50
Establishing the case against competition	p. 52
Creating a definition of the harmful competitor	p. 56
Taking action against the competition	p. 62
In pursuit of the 'level playing field'	p. 63
An immanent critique from OECD abstentions	p. 65
Conclusions	p. 66
Resistance and Withdrawal	p. 68
A critique from the islands	p. 69
A subversion of sovereignty	p. 70
The right place?	p. 72
Common rules for a common problem?	p. 73
The OECD rebuttal	p. 76
State sovereignty is not under attack	p. 76
The OECD is the correct forum	p. 79
All states are treated equally	p. 80
US domestic politics and harmful tax competition	p. 81
Reflections upon the debate	p. 84
Working Together - Small States in the Commonwealth and Elsewhere	p. 88
Small states within the Commonwealth	p. 90
Beyond the Commonwealth	p. 103
Concluding thoughts on collective action	p. 108
Caribbean Offshore Finance Under Pressure	p. 111
Quantifying vulnerability	p. 113
Caribbean offshore financial centers	p. 118
The Bahamas	p. 119
Dominica and St. Vincent	p. 122
British Overseas Territories	p. 126
Foreign assets 'offshore' in the Caribbean	p. 130
Conclusions	p. 140
A Future for Sovereignty at the Margins	p. 144
A summation	p. 145
Sovereignty for small states	p. 149
Maintaining sovereignty	p. 150
Constructing sovereignty	p. 151
Sharing sovereignty	p. 154
The abiding significance of the state	p. 155
Thoughts on the US presence in the tax competition debate	p. 156
Where does this leave us? Small states in the twenty-first century	p. 158
Notes	p. 165
References	p. 176
Index	p. 195
Table of Contents provided by Ingram. All Rights Reserved.

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Offshore Finance and Small States Sovereignty, Size and Money

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