Modern corporations have increasingly been adopting a decentred, layered, and multi-jurisdictional form as a strategy of boundary manipulation known amongst tax lawyers and accountants as "regulatory arbitrage". The argument we put forward in this article is that the scholarly work that treats...

The 'corporation' (or 'company' in English jurisprudence or 'societé' in French law) is a legal person that owns assets and partakes in contracts in markets. The 'multinational corporation,' otherwise known as 'transnational corporation' or the 'multinational enterprise' (MNE) is a group, an...

I seek to explain the causes for the apparent commercialization of state sovereignty, and in particular the reasons for its association with tax havens. I argue that the conditions that gave rise to the commercial use of sovereignty as perfected by tax havens have little to do with surges in...