ENGLISH

An Anatomy of Tax Havens: Europe, the Caribbean and the United States of America

By Paul R. Beckett

Book information

Publisher
de Gruyter
Year
2023
ISBN
9783110985108, 9783110996678
DOI
10.1515/9783110985108
Language
english
Format
PDF
Filesize
5 MB (4833996 bytes)
Pages
430\430
Library
degruyter.com
Time added
2023-11-01 09:04:21

Description

Tax havens in offshore lands like Switzerland, the Cayman Islands and the Bahamas were once considered a rarity, the preserve of the super-rich. Today, they are big business available to the masses. Their goal? To avoid any form of accountability. Own nothing. Possess everything. Be answerable to no one. Where are these tax havens? What forms can they take? What future lies in store for them, and why should we care? An Anatomy of Tax Havens: Europe, the Caribbean and the United States of America answers these questions, and more, in the first comparative study in one volume of European, Caribbean and United States tax havens. It examines their simple origin to the extreme forms some take today, delving into the murky subculture that has deliberately made them impenetrably obscure. Uniquely, it combines detailed technical expertise (regulatory regimes, financial crime, legal and equitable structuring) with an analysis of their impact on domestic and global political, economic, environmental and social concerns. An Anatomy of Tax Havens is a fascinating, informative read for a broad readership; from legal, accountancy and tax practitioners to compliance regulators, law enforcement agencies, and students and researchers interested in business studies, taxation, and crime. The first book to expound the concept of "Blockchain Havens" and use of Cryptocurrency as "super tax havens" Analyses US tax havens identified in the ICIJ Pandora Papers Fuses technical legal expertise with analysis of broad policy concerns

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