Globalization as It Happens

On Globalizing Assemblages in Tax Planning

    Research output: Contribution to journalJournal articleResearchpeer-review

    Abstract

    Globalization is usually understood as a structural, epochal condition altering the
    environment in which people, organizations, and societies operate. But such
    accounts offer little insight into the infrastructures, practices, and connections
    that facilitate the production of the global. This article uses findings from an
    ethnographic study of tax planning to show how mundane practices and
    connectivities forge and organize global operations, and to argue for the value of
    analyzing processes of globalization in terms of assemblages and infrastructures.
    Empirically, the article captures how the making of ‘tax structures’ involves
    connecting, for instance, buildings in France, a human in Switzerland, a company
    in Denmark, various tax laws, a trust fund in New Zealand, and large amounts of
    money on the move. If studied along the lines of an analytics of ‘globalizing
    assemblages’, such financial objects can help us capture how the global is
    produced and navigated in finance and beyond. By engaging with these questions,
    the article contributes conceptually, methodologically, and empirically to current
    attempts at rethinking globalization, and provides novel insights into the
    practices and entanglements involved in globalized and globalizing financial
    activities.
    Original languageEnglish
    JournalDistinktion
    Volume13
    Issue number3
    Pages (from-to)295–309
    ISSN1600-910X
    DOIs
    Publication statusPublished - Dec 2012

    Cite this

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    title = "Globalization as It Happens: On Globalizing Assemblages in Tax Planning",
    abstract = "Globalization is usually understood as a structural, epochal condition altering theenvironment in which people, organizations, and societies operate. But suchaccounts offer little insight into the infrastructures, practices, and connectionsthat facilitate the production of the global. This article uses findings from anethnographic study of tax planning to show how mundane practices andconnectivities forge and organize global operations, and to argue for the value ofanalyzing processes of globalization in terms of assemblages and infrastructures.Empirically, the article captures how the making of ‘tax structures’ involvesconnecting, for instance, buildings in France, a human in Switzerland, a companyin Denmark, various tax laws, a trust fund in New Zealand, and large amounts ofmoney on the move. If studied along the lines of an analytics of ‘globalizingassemblages’, such financial objects can help us capture how the global isproduced and navigated in finance and beyond. By engaging with these questions,the article contributes conceptually, methodologically, and empirically to currentattempts at rethinking globalization, and provides novel insights into thepractices and entanglements involved in globalized and globalizing financialactivities.",
    keywords = "Assemblages, Ethnography, Financial objects, Globalization, Infrastructures, Practices, Tax",
    author = "Mikkel Flyverbom",
    year = "2012",
    month = "12",
    doi = "10.1080/1600910X.2012.723013",
    language = "English",
    volume = "13",
    pages = "295–309",
    journal = "Distinktion",
    issn = "1600-910X",
    publisher = "Routledge",
    number = "3",

    }

    Globalization as It Happens : On Globalizing Assemblages in Tax Planning. / Flyverbom, Mikkel.

    In: Distinktion, Vol. 13, No. 3, 12.2012, p. 295–309.

    Research output: Contribution to journalJournal articleResearchpeer-review

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    T2 - On Globalizing Assemblages in Tax Planning

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    AB - Globalization is usually understood as a structural, epochal condition altering theenvironment in which people, organizations, and societies operate. But suchaccounts offer little insight into the infrastructures, practices, and connectionsthat facilitate the production of the global. This article uses findings from anethnographic study of tax planning to show how mundane practices andconnectivities forge and organize global operations, and to argue for the value ofanalyzing processes of globalization in terms of assemblages and infrastructures.Empirically, the article captures how the making of ‘tax structures’ involvesconnecting, for instance, buildings in France, a human in Switzerland, a companyin Denmark, various tax laws, a trust fund in New Zealand, and large amounts ofmoney on the move. If studied along the lines of an analytics of ‘globalizingassemblages’, such financial objects can help us capture how the global isproduced and navigated in finance and beyond. By engaging with these questions,the article contributes conceptually, methodologically, and empirically to currentattempts at rethinking globalization, and provides novel insights into thepractices and entanglements involved in globalized and globalizing financialactivities.

    KW - Assemblages

    KW - Ethnography

    KW - Financial objects

    KW - Globalization

    KW - Infrastructures

    KW - Practices

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