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Offshore Finance Centres: Institutions of global capital and sites of cultural practice

dc.contributor.authorRawlings, Gregory
dc.contributor.authorAustralian National University. Centre for Tax System Integrity
dc.contributor.authorAustralian Taxation Office
dc.identifier.isbn0 642 76860 9
dc.description.abstractThis paper explores the way the concept of ‘culture’ has been harnessed by the corporation as an identifiable object, that is considered either an impediment to growth and productivity or a valuable resource that can be deployed in the marketplace for increased profitability and enhanced share-holder value. This is addressed by considering Offshore Finance Centres (OFCs) as sites of institutional practice, whereby the commentaries and narratives of social actors, particularly corporate lawyers, accountants, fund managers and regulators, provide deep and nuanced perspectives on the institutions they help make. It concretes on the Samoa OFC and the invocation of culture as a means of promoting political stability, a good reputation and how these ideas subtlety infuse investment decisions. In doing so it is argued that globalisation makes specific use of particular places (through law), transnational spaces (through mobility), and corporate definitions of culture and its value.
dc.format.extent26 pages
dc.publisherCentre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National University
dc.publisherAustralian Taxation Office
dc.relation.ispartofseriesWorking paper (Centre for Tax System Integrity) ; no. 60
dc.rightsCentre for Tax System Integrity, Research School of Social Sciences, Australian National University
dc.rightsCommonwealth of Australia
dc.subject.lcshTaxation - Australia.
dc.titleOffshore Finance Centres: Institutions of global capital and sites of cultural practice
dc.typeWorking/Technical Paper
local.type.statusPublished Version
local.bibliographicCitation.placeofpublicationCanberra, ACT
dcterms.accessRightsOpen Access
dc.provenancePermission received from RegNet to add their publications to Open Research - ERMS2457502
CollectionsANU Centre for Tax System Integrity (CTSI)


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