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Tax Havens and International Human Rights

Tax Havens and International Human Rights

作者： Paul Beckett
出版商： Routledge
ISBN: 9781138668874
出版时间 October 2017
规格： Hardback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

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This book sails in uncharted waters. It takes a human rights based approach to tax havens, and is a detailed analysis of structures and the laws which generate and support these.

It makes plain the unscrupulous or merely indifferent ways in which, using tax havens, businesses and individuals systematically undermine and for all practical purposes eliminate access to remedies under international human rights law.

It exposes as abusive of human rights a complex structural web of trusts, companies, partnerships, foundations, nominees and fiduciaries; secrecy, immunity and smoke screens. It also lays bare the cynical manipulation by tax havens of traditional legal forms and conventions, and the creation of entities so bizarre and chimeric that they defy classification.

All those elements are present of course, but the focus is on international human rights and how tax havens not merely facilitate but actively connive at their breach. The tax havens are compromising the international human rights legal continuum.
Chapter 1: Overview of Tax Havens and International Finance Centres
Chapter 2: Offshore Structures: Accountability Avoidance
Chapter 3: Beneficial Ownership Avoidance
Chapter 4: Tax avoidance and tax evasion
Chapter 5: The Isle of Man and the International Human Rights Continuum
Chapter 6: Switzerland: Illicit Financial Flows, Women's Rights and Gender Equality
Chapter 7: Concluding Recommendations

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