An anatomy of tax havens: Europe, the Caribbean and the United States of America
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Berlin ; Boston
De Gruyter
[2023]
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXVII, 401 Seiten |
| ISBN: | 9783110996678 |
Internformat
MARC
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| 100 | 1 | |a Beckett, Paul R. |e Verfasser |0 (DE-588)130849632X |4 aut | |
| 245 | 1 | 0 | |a An anatomy of tax havens |b Europe, the Caribbean and the United States of America |c Paul R. Beckett |
| 264 | 1 | |a Berlin ; Boston |b De Gruyter |c [2023] | |
| 264 | 4 | |c © 2023 | |
| 300 | |a XXVII, 401 Seiten | ||
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| 653 | |a United States of America | ||
| 653 | |a Human Rights | ||
| 653 | |a Secrecy | ||
| 653 | |a Wealth Inequality | ||
| 653 | |a Beneficial Ownership Avoidance | ||
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| 776 | 0 | 8 | |i Erscheint auch als |n Online-Ausgabe, EPUB |z 978-3-11-098516-0 |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-034299603 | ||
Datensatz im Suchindex
| _version_ | 1804185326993801216 |
|---|---|
| adam_text | CONTENTS
ACKNOWLEDGEMENTS
-
VII
PROLOGUE:
THE
US
TAX
HAVENS
----
XV
CHAPTER
1
WHERE
ARE
THE
TAX
HAVENS?
-
1
INTRODUCTION
----
1
WHERE
ARE
THE
TAX
HAVENS?
-
2
ONSHORE
TAX
HAVENS
-
THE
UNITED
STATES
OF
AMERICA,
THE
NETHERLANDS
AND
THE
CITY
OF
LONDON
----
4
THE
UNITED
STATES
OF
AMERICA
-
4
THE
NETHERLANDS
-
7
THE
CITY
OF
LONDON
----
10
AN
ULTRA-SECRET
TAX
HAVEN
-
CAMPIONE
-
13
GHOST
HAVENS
-
THE
FREEPORTS
----
14
SUPER
TAX
HAVENS
-
CRYPTOCURRENCY
AND
THE
BLOCKCHAIN
-
15
OECD
S
CRYPTO-ASSET
REPORTING
FRAMEWORK
(CARF)
AND
AMENDMENTS
TO
THE
COMMON
REPORTING
STANDARD
-
19
EUROPEAN
UNION
-
MARKETS
IN
CRYPTO-ASSETS
REGULATION
(MICA)
----
20
BLOCKCHAIN
HAVENS
----
23
GIBRALTAR
----
26
MALTA
----
26
SWITZERLAND
----
27
WYOMING
----
27
ISLE
OF
MAN
----
28
TAX
HAVEN
CRYPTOCURRENCY
AND
BLOCKCHAIN
LEGISLATION
-
29
REFLECTIONS
----
37
CHAPTER
2
WHAT
IS
A
TAX
HAVEN
?
-
46
INTRODUCTION
----
46
WHAT
IS
A
TAX
HAVEN
?
-
46
HISTORICAL
PERSPECTIVE
-----48
BASIC
CHARACTERISTICS
-
49
IMMUNITIES
----
50
CLASSIFICATION:
EVOLUTION
AND
FRAGMENTATION
----
51
REFLECTIONS
----
55
APPENDIX
CLASSIFICATION
OF
TAX
HAVENS
-
56
X
-
CONTENTS
CHAPTER
3
BECOMING
A
TAX
HAVEN
-
79
INTRODUCTION
----
79
FAILING
MARGINAL
OR
SUBSISTENCE
ECONOMIES
-
81
ISLE
OF
MAN
----
82
SOUTH
DAKOTA
----
83
PRINCIPALITY
OF
LIECHTENSTEIN
-
84
FORMER
COLONIES
RE-COLONISED
-
85
THE
BAHAMAS,
THE
BAY
STREET
BOYS
AND
THE
AMERICAN
MAFIA
-
89
THE
CAYMAN
ISLANDS
-
FROM
WASTELAND
TO
PREMIER
INTERNATIONAL
FINANCE
CENTRE
-
92
THE
BUTLERS
-
TAX
HAVEN
ENABLERS
-
96
PROFESSIONAL
ENABLERS
AND
PROFESSIONAL
MONEY
LAUNDERERS
-
97
WEALTH
MANAGERS
AND
CORPORATE
SERVICE
PROVIDERS
-
99
LAWYERS
AND
CONSULTANTS
-
100
COMPLICIT
ONSHORE
GOVERNMENTS
-
101
COUNTER-INITIATIVES
----
103
UNITED
STATES
OF
AMERICA:
A
STALLED
INITIATIVE?
-
103
EUROPEAN
UNION:
A
FIRST
STEP
----
107
REFLECTIONS
-
108
CHAPTER
4
SMOKE
AND
MIRRORS
-
PRIVACY
VERSUS
SECRECY
-
113
INTRODUCTION
-
113
PRIVACY
VERSUS
SECRECY
-
115
THE
MEANING
OF
PRIVACY
-
115
SECRECY
JURISDICTIONS
-
115
PRESS
INTRUSION
-
INVESTIGATIVE
JOURNALISM
-
117
STATE
INTRUSION
-
SURVEILLANCE
-
118
AN
AMERICAN
PERSPECTIVE
-
119
LEAVING
THE
BACK
DOOR
UNLOCKED
-
120
WHISTLE-BLOWERS,
INVESTIGATIVE
JOURNALISTS
AND
SPIES
-
121
CONFIDENTIAL
RELATIONSHIPS
-
THE
CAYMAN
ISLANDS
-
123
LIECHTENSTEIN,
GERMANY
AND
THE
UNITED
STATES:
LGT
GROUP
2008
----
124
SWITZERLAND
AND
THE
USA:
UBS
2009
----
128
SWITZERLAND:
CREDIT
SUISSE
AND
THE
SUISSE
SECRETS
INVESTIGATION
2022
----
130
INTERNATIONAL
CONSORTIUM
OF
INVESTIGATIVE
JOURNALISTS:
PANAMA,
PARADISE
AND
PANDORA
PAPERS
----
132
SPIES
----
133
CONTENTS
-
XI
2023:
REHABILITATION
OF
WHISTLE-BLOWERS
----
134
LUXLEAKS
2014
-
DECISION
OF
THE
EUROPEAN
COURT
OF
HUMAN
RIGHTS
IN
HALET
V
LUXEMBOURG
2023
----
135
REFLECTIONS
----
138
CHAPTER
5
BENEFICIAL
OWNERSHIP
-
TRANSPARENCY
AND
CONCEALMENT
-
143
INTRODUCTION
----
143
BENEFICIAL
OWNERSHIP
-
144
ANONYMOUS
REAL
ESTATE
IN
THE
UNITED
KINGDOM
AND
THE
UNITED
STATES
OF
AMERICA
----
145
UNITED
KINGDOM
-
145
UNITED
STATES
OF
AMERICA
----
146
ORTHODOX
STRATEGY:
REGISTRATION
----
147
TRANSPARENCY
INITIATIVES:
THE
UNITED
KINGDOM,
THE
UNITED
STATES
OF
AMERICA,
THE
EUROPEAN
UNION
----
148
UNITED
KINGDOM
-
150
REGISTRATION
SHORTCOMINGS
AT
THE
UK
S
COMPANIES
HOUSE
----
150
UNEXPLAINED
WEALTH
ORDERS
----
153
ECONOMIC
CRIME
(TRANSPARENCY
AND
ENFORCEMENT)
ACT
2022
----
154
UNITED
STATES
OF
AMERICA
-
155
GEOGRAPHIC
TARGETING
ORDERS
(GTOS)
----
155
CORPORATE
TRANSPARENCY
ACT
-
156
THE
EUROPEAN
UNION
----
160
FIFTH
ANTI-MONEY
LAUNDERING
DIRECTIVE
(5AMLD)
----
160
IMPACT
OF
5AMLD
ON
THE
CROWN
DEPENDENCIES
AND
THE
BRITISH
OVERSEAS
TERRITORIES
----
162
NOVEMBER
2022
-
AN
UNEXPECTED
AND
SEISMIC
SHIFT
AWAY
FROM
DISCLOSURE
----
166
REACTION
OF
THE
UNITED
KINGDOM
----
169
OFF
THE
LEASH?
CONSEQUENCES
FOR
THE
UNITED
KINGDOM
S
CROWN
DEPENDENCIES
AND
BRITISH
OVERSEAS
TERRITORIES
----
170
UNSHELL
-
RULES
TO
PREVENT
THE
MISUSE
OF
SHELL
COMPANIES
FOR
TAX
PURPOSES:
ATAD
3
----
171
REFLECTIONS
----
173
APPENDIX
A:
THE
CONCEPT
OF
OWNERSHIP
IN
WORLD
LEGAL
SYSTEMS
----
174
APPENDIX
B:
BENEFICIAL
OWNERSHIP
TRANSPARENCY
----
179
XII
-
CONTENTS
CHAPTER
6
CHIMERIC
SOLUTIONS
AND
WHERE
TO
FIND
THEM
-
200
INTRODUCTION
-----200
COMPANIES,
TRUSTS
AND
FOUNDATIONS
EXPLAINED
----
202
COMPANIES
-----202
SHELL
COMPANIES
----
203
TRUSTS
-----204
SOME
FUNDAMENTAL
ASPECTS
OF
TRUSTS
-
205
FOUNDATIONS
-----206
CHIMERIC
SOLUTIONS
----
207
TRUSTS
----
207
UNITED
STATES
DYNASTIC
TRUSTS
----
207
BVI
VISTA
TRUST
----
211
CAYMAN
STAR
TRUST
----
214
COOK
ISLANDS
INTERNATIONAL
RELATIONSHIP
PROPERTY
TRUST
----
215
ISLE
OF
MAN
TRUSTS
----
222
NON-CHARITABLE
PURPOSE
TRUSTS
-
225
HOW
CLASSIC
TRUSTS
AND
NON-CHARITABLE
PURPOSE
TRUSTS
COMPARE
----
226
THE
PRACTICAL
EFFECT
OF
HOLDING
ASSETS
IN
A
NON-CHARITABLE
PURPOSE
TRUST
----
227
ARE
THEY
TRULY
TRUSTS?
UNCERTAINTY
AND
THE
HAGUE
CONVENTION
----
229
TRANSPARENCY
CONCERNS
-
NO-MAN
S
LAND?
----
230
TECHNICAL
ANALYSIS
OF
THE
ISLE
OF
MAN
PURPOSE
TRUSTS
ACT
1996
----
231
FOUNDATIONS
----
233
CAYMAN
ISLANDS
FOUNDATION
COMPANIES
----
233
LIECHTENSTEIN
PRIVATE-BENEFIT
FOUNDATION
----
237
NEVIS
MULTIFORM
FOUNDATION
-----
238
NEW
HAMPSHIRE
FOUNDATION
-----
242
PANAMA
PRIVATE
FOUNDATION
-----
245
BVI
BUSINESS
COMPANIES
----
247
UNITED
STATES
OF
AMERICA:
DELAWARE
-
BLOCKCHAIN
MAINTENANCE
OF
CORPORATE
RECORDS
----
251
UNITED
STATES
OF
AMERICA:
WYOMING
-
DECENTRALIZED
AUTONOMOUS
ORGANIZATIONS
(DAOS)----
254
BAHAMAS
EXECUTIVE
ENTITIES
-----260
LIECHTENSTEIN
ANSTALT
----
263
ISLE
OF
MAN
LIFE
ASSURANCE
POLICIES
----
265
REFLECTIONS
----
272
CONTENTS
-
XIII
CHAPTER
7
GLOBAL
IMPACT
----
279
INTRODUCTION
----
279
PERCEIVED
GLOBAL
IMPACT
OF
TAX
HAVENS
-----280
TAX
AVOIDANCE
VERSUS
TAX
EVASION
----
284
MONEY
LAUNDERING
AND
THE
SUPER
TAX
HAVENS
-
287
ILLICIT
FUNDS
FLOW,
KLEPTOCRACY,
CORRUPTION
AND
FINANCIAL
CRIME
----
295
LUXEMBOURG
----
300
THE
RUSSIAN
FEDERATION
----
302
THE
PEOPLE
S
REPUBLIC
OF
CHINA
----
307
INTERNATIONAL
HUMAN
RIGHTS
ABUSE
-
309
LIMITATIONS
OF
SOFT
LAW
----
311
FOCUS
ON
HUMAN
RIGHTS
AND
TAXATION,
RATHER
THAN
ON
TAX
HAVENS
----
311
ENVIRONMENTAL
DEGRADATION
-
315
REFLECTIONS
----
316
APPENDIX
----
317
CHAPTER
8
DOMESTIC
IMPACT
----
330
INTRODUCTION
----
330
REPUTATIONS
LOST
AND
WON
----
331
THE
BITER
BIT
-
FINANCE
SECTOR
CAPTURE
,
INEQUALITY
AND
THE
DUAL
STATE
----
336
FINANCE
SECTOR
CAPTURE
----
336
THE
SOVEREIGNTY
PLOY
-
341
INTERVENTION
IS
TOO
HARD
A
SELL
?
----
343
LAWS
ON
DEMAND
-
DOMESTIC
PRESSURE
-
347
LAWS
ON
DEMAND
-
INTERNATIONAL
ULTIMATUM
-
EU
ECONOMIC
SUBSTANCE
----
353
THE
DUAL
STATE,
INEQUALITY
AND
DISCRIMINATION
----
357
NEW
MODERN
FEUDALISM
-
363
DOMESTIC
HUMAN
RIGHTS
ABUSE
-
367
ABANDONED:
THE
CURIOUS
CASE
OF
CURASAO
----
370
CONSTITUTIONAL
STATUS
----
370
TAX
HAVEN
AND
THE
DUTCH
SANDWICH
-
371
DECLINE
AND
FALL
-
372
DOMESTIC
IMPACT
-
A
FAILED
STATE
----
373
REFLECTIONS
-
376
XIV
-
CONTENTS
CHAPTER
9
AFTERWORD
-
384
GOOD
OR
BAD?
THE
MORAL
MAZE
-----384
TAX
HAVENS
ON
TRIAL
----
385
THE
CASE
FOR
THE
PROSECUTION
----
385
THE
CASE
FOR
THE
DEFENCE
-
387
THE
DECISION
OF
THE
JURY?
-----389
BINARY
SOLUTIONS
ARE
INEFFECTIVE
-----389
CONCLUDING
REFLECTION
-----390
INDEX
-----393
|
| adam_txt |
CONTENTS
ACKNOWLEDGEMENTS
-
VII
PROLOGUE:
THE
US
TAX
HAVENS
----
XV
CHAPTER
1
WHERE
ARE
THE
TAX
HAVENS?
-
1
INTRODUCTION
----
1
WHERE
ARE
THE
TAX
HAVENS?
-
2
ONSHORE
TAX
HAVENS
-
THE
UNITED
STATES
OF
AMERICA,
THE
NETHERLANDS
AND
THE
CITY
OF
LONDON
----
4
THE
UNITED
STATES
OF
AMERICA
-
4
THE
NETHERLANDS
-
7
THE
CITY
OF
LONDON
----
10
AN
ULTRA-SECRET
TAX
HAVEN
-
CAMPIONE
-
13
GHOST
HAVENS
-
THE
FREEPORTS
----
14
"
SUPER
TAX
HAVENS
"
-
CRYPTOCURRENCY
AND
THE
BLOCKCHAIN
-
15
OECD
'
S
CRYPTO-ASSET
REPORTING
FRAMEWORK
(CARF)
AND
AMENDMENTS
TO
THE
COMMON
REPORTING
STANDARD
-
19
EUROPEAN
UNION
-
MARKETS
IN
CRYPTO-ASSETS
REGULATION
(MICA)
----
20
BLOCKCHAIN
HAVENS
----
23
GIBRALTAR
----
26
MALTA
----
26
SWITZERLAND
----
27
WYOMING
----
27
ISLE
OF
MAN
----
28
TAX
HAVEN
CRYPTOCURRENCY
AND
BLOCKCHAIN
LEGISLATION
-
29
REFLECTIONS
----
37
CHAPTER
2
WHAT
IS
A
"
TAX
HAVEN
"
?
-
46
INTRODUCTION
----
46
WHAT
IS
A
"
TAX
HAVEN
"
?
-
46
HISTORICAL
PERSPECTIVE
-----48
BASIC
CHARACTERISTICS
-
49
IMMUNITIES
----
50
CLASSIFICATION:
EVOLUTION
AND
FRAGMENTATION
----
51
REFLECTIONS
----
55
APPENDIX
CLASSIFICATION
OF
TAX
HAVENS
-
56
X
-
CONTENTS
CHAPTER
3
BECOMING
A
TAX
HAVEN
-
79
INTRODUCTION
----
79
FAILING
MARGINAL
OR
SUBSISTENCE
ECONOMIES
-
81
ISLE
OF
MAN
----
82
SOUTH
DAKOTA
----
83
PRINCIPALITY
OF
LIECHTENSTEIN
-
84
FORMER
COLONIES
RE-COLONISED
-
85
THE
BAHAMAS,
THE
BAY
STREET
BOYS
AND
THE
AMERICAN
MAFIA
-
89
THE
CAYMAN
ISLANDS
-
FROM
WASTELAND
TO
PREMIER
INTERNATIONAL
FINANCE
CENTRE
-
92
THE
"
BUTLERS
"
-
TAX
HAVEN
ENABLERS
-
96
PROFESSIONAL
ENABLERS
AND
PROFESSIONAL
MONEY
LAUNDERERS
-
97
WEALTH
MANAGERS
AND
CORPORATE
SERVICE
PROVIDERS
-
99
LAWYERS
AND
CONSULTANTS
-
100
COMPLICIT
ONSHORE
GOVERNMENTS
-
101
COUNTER-INITIATIVES
----
103
UNITED
STATES
OF
AMERICA:
A
STALLED
INITIATIVE?
-
103
EUROPEAN
UNION:
A
FIRST
STEP
----
107
REFLECTIONS
-
108
CHAPTER
4
SMOKE
AND
MIRRORS
-
PRIVACY
VERSUS
SECRECY
-
113
INTRODUCTION
-
113
PRIVACY
VERSUS
SECRECY
-
115
THE
MEANING
OF
"
PRIVACY
"
-
115
SECRECY
JURISDICTIONS
-
115
PRESS
INTRUSION
-
INVESTIGATIVE
JOURNALISM
-
117
STATE
INTRUSION
-
SURVEILLANCE
-
118
AN
AMERICAN
PERSPECTIVE
-
119
LEAVING
THE
BACK
DOOR
UNLOCKED
-
120
WHISTLE-BLOWERS,
INVESTIGATIVE
JOURNALISTS
AND
SPIES
-
121
CONFIDENTIAL
RELATIONSHIPS
-
THE
CAYMAN
ISLANDS
-
123
LIECHTENSTEIN,
GERMANY
AND
THE
UNITED
STATES:
LGT
GROUP
2008
----
124
SWITZERLAND
AND
THE
USA:
UBS
2009
----
128
SWITZERLAND:
CREDIT
SUISSE
AND
THE
SUISSE
SECRETS
INVESTIGATION
2022
----
130
INTERNATIONAL
CONSORTIUM
OF
INVESTIGATIVE
JOURNALISTS:
PANAMA,
PARADISE
AND
PANDORA
PAPERS
----
132
SPIES
----
133
CONTENTS
-
XI
2023:
REHABILITATION
OF
WHISTLE-BLOWERS
----
134
"
LUXLEAKS
"
2014
-
DECISION
OF
THE
EUROPEAN
COURT
OF
HUMAN
RIGHTS
IN
HALET
V
LUXEMBOURG
2023
----
135
REFLECTIONS
----
138
CHAPTER
5
BENEFICIAL
OWNERSHIP
-
TRANSPARENCY
AND
CONCEALMENT
-
143
INTRODUCTION
----
143
BENEFICIAL
OWNERSHIP
-
144
ANONYMOUS
REAL
ESTATE
IN
THE
UNITED
KINGDOM
AND
THE
UNITED
STATES
OF
AMERICA
----
145
UNITED
KINGDOM
-
145
UNITED
STATES
OF
AMERICA
----
146
ORTHODOX
STRATEGY:
REGISTRATION
----
147
TRANSPARENCY
INITIATIVES:
THE
UNITED
KINGDOM,
THE
UNITED
STATES
OF
AMERICA,
THE
EUROPEAN
UNION
----
148
UNITED
KINGDOM
-
150
REGISTRATION
SHORTCOMINGS
AT
THE
UK
'
S
COMPANIES
HOUSE
----
150
UNEXPLAINED
WEALTH
ORDERS
----
153
ECONOMIC
CRIME
(TRANSPARENCY
AND
ENFORCEMENT)
ACT
2022
----
154
UNITED
STATES
OF
AMERICA
-
155
GEOGRAPHIC
TARGETING
ORDERS
(GTOS)
----
155
CORPORATE
TRANSPARENCY
ACT
-
156
THE
EUROPEAN
UNION
----
160
FIFTH
ANTI-MONEY
LAUNDERING
DIRECTIVE
(5AMLD)
----
160
IMPACT
OF
5AMLD
ON
THE
CROWN
DEPENDENCIES
AND
THE
BRITISH
OVERSEAS
TERRITORIES
----
162
NOVEMBER
2022
-
AN
UNEXPECTED
AND
SEISMIC
SHIFT
AWAY
FROM
DISCLOSURE
----
166
REACTION
OF
THE
UNITED
KINGDOM
----
169
OFF
THE
LEASH?
CONSEQUENCES
FOR
THE
UNITED
KINGDOM
'
S
CROWN
DEPENDENCIES
AND
BRITISH
OVERSEAS
TERRITORIES
----
170
"
UNSHELL
"
-
RULES
TO
PREVENT
THE
MISUSE
OF
SHELL
COMPANIES
FOR
TAX
PURPOSES:
ATAD
3
----
171
REFLECTIONS
----
173
APPENDIX
A:
THE
CONCEPT
OF
"
OWNERSHIP
"
IN
WORLD
LEGAL
SYSTEMS
----
174
APPENDIX
B:
BENEFICIAL
OWNERSHIP
TRANSPARENCY
----
179
XII
-
CONTENTS
CHAPTER
6
CHIMERIC
SOLUTIONS
AND
WHERE
TO
FIND
THEM
-
200
INTRODUCTION
-----200
COMPANIES,
TRUSTS
AND
FOUNDATIONS
EXPLAINED
----
202
COMPANIES
-----202
SHELL
COMPANIES
----
203
TRUSTS
-----204
SOME
FUNDAMENTAL
ASPECTS
OF
TRUSTS
-
205
FOUNDATIONS
-----206
CHIMERIC
SOLUTIONS
----
207
TRUSTS
----
207
UNITED
STATES
DYNASTIC
TRUSTS
----
207
BVI
VISTA
TRUST
----
211
CAYMAN
STAR
TRUST
----
214
COOK
ISLANDS
INTERNATIONAL
RELATIONSHIP
PROPERTY
TRUST
----
215
ISLE
OF
MAN
TRUSTS
----
222
NON-CHARITABLE
PURPOSE
TRUSTS
-
225
HOW
CLASSIC
TRUSTS
AND
NON-CHARITABLE
PURPOSE
TRUSTS
COMPARE
----
226
THE
PRACTICAL
EFFECT
OF
HOLDING
ASSETS
IN
A
NON-CHARITABLE
PURPOSE
TRUST
----
227
ARE
THEY
TRULY
TRUSTS?
UNCERTAINTY
AND
THE
HAGUE
CONVENTION
----
229
TRANSPARENCY
CONCERNS
-
NO-MAN
'
S
LAND?
----
230
TECHNICAL
ANALYSIS
OF
THE
ISLE
OF
MAN
PURPOSE
TRUSTS
ACT
1996
----
231
FOUNDATIONS
----
233
CAYMAN
ISLANDS
FOUNDATION
COMPANIES
----
233
LIECHTENSTEIN
PRIVATE-BENEFIT
FOUNDATION
----
237
NEVIS
MULTIFORM
FOUNDATION
-----
238
NEW
HAMPSHIRE
FOUNDATION
-----
242
PANAMA
PRIVATE
FOUNDATION
-----
245
BVI
BUSINESS
COMPANIES
----
247
UNITED
STATES
OF
AMERICA:
DELAWARE
-
BLOCKCHAIN
MAINTENANCE
OF
CORPORATE
RECORDS
----
251
UNITED
STATES
OF
AMERICA:
WYOMING
-
DECENTRALIZED
AUTONOMOUS
ORGANIZATIONS
(DAOS)----
254
BAHAMAS
EXECUTIVE
ENTITIES
-----260
LIECHTENSTEIN
ANSTALT
----
263
ISLE
OF
MAN
LIFE
ASSURANCE
POLICIES
----
265
REFLECTIONS
----
272
CONTENTS
-
XIII
CHAPTER
7
GLOBAL
IMPACT
----
279
INTRODUCTION
----
279
PERCEIVED
GLOBAL
IMPACT
OF
TAX
HAVENS
-----280
TAX
AVOIDANCE
VERSUS
TAX
EVASION
----
284
MONEY
LAUNDERING
AND
THE
"
SUPER
TAX
HAVENS
"
-
287
ILLICIT
FUNDS
FLOW,
KLEPTOCRACY,
CORRUPTION
AND
FINANCIAL
CRIME
----
295
LUXEMBOURG
----
300
THE
RUSSIAN
FEDERATION
----
302
THE
PEOPLE
'
S
REPUBLIC
OF
CHINA
----
307
INTERNATIONAL
HUMAN
RIGHTS
ABUSE
-
309
LIMITATIONS
OF
"
SOFT
LAW
"
----
311
FOCUS
ON
HUMAN
RIGHTS
AND
TAXATION,
RATHER
THAN
ON
TAX
HAVENS
----
311
ENVIRONMENTAL
DEGRADATION
-
315
REFLECTIONS
----
316
APPENDIX
----
317
CHAPTER
8
DOMESTIC
IMPACT
----
330
INTRODUCTION
----
330
REPUTATIONS
LOST
AND
WON
----
331
THE
BITER
BIT
-
"
FINANCE
SECTOR
CAPTURE
"
,
INEQUALITY
AND
THE
DUAL
STATE
----
336
FINANCE
SECTOR
CAPTURE
----
336
THE
SOVEREIGNTY
PLOY
-
341
"
INTERVENTION
IS
TOO
HARD
A
SELL
"
?
----
343
LAWS
ON
DEMAND
-
DOMESTIC
PRESSURE
-
347
LAWS
ON
DEMAND
-
INTERNATIONAL
ULTIMATUM
-
EU
ECONOMIC
SUBSTANCE
----
353
THE
DUAL
STATE,
INEQUALITY
AND
DISCRIMINATION
----
357
NEW
MODERN
FEUDALISM
-
363
DOMESTIC
HUMAN
RIGHTS
ABUSE
-
367
ABANDONED:
THE
CURIOUS
CASE
OF
CURASAO
----
370
CONSTITUTIONAL
STATUS
----
370
TAX
HAVEN
AND
THE
"
DUTCH
SANDWICH
"
-
371
DECLINE
AND
FALL
-
372
DOMESTIC
IMPACT
-
A
FAILED
STATE
----
373
REFLECTIONS
-
376
XIV
-
CONTENTS
CHAPTER
9
AFTERWORD
-
384
GOOD
OR
BAD?
THE
MORAL
MAZE
-----384
TAX
HAVENS
ON
TRIAL
----
385
THE
CASE
FOR
THE
PROSECUTION
----
385
THE
CASE
FOR
THE
DEFENCE
-
387
THE
DECISION
OF
THE
JURY?
-----389
BINARY
SOLUTIONS
ARE
INEFFECTIVE
-----389
CONCLUDING
REFLECTION
-----390
INDEX
-----393 |
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| any_adam_object_boolean | 1 |
| author | Beckett, Paul R. |
| author_GND | (DE-588)130849632X |
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| ctrlnum | (OCoLC)1409133100 (DE-599)DNB1292249420 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| format | Book |
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| geographic_facet | Karibik Europa USA |
| id | DE-604.BV049036988 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T22:18:02Z |
| indexdate | 2024-07-10T09:53:28Z |
| institution | BVB |
| isbn | 9783110996678 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034299603 |
| oclc_num | 1409133100 |
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| physical | XXVII, 401 Seiten |
| publishDate | 2023 |
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| publisher | De Gruyter |
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| spelling | Beckett, Paul R. Verfasser (DE-588)130849632X aut An anatomy of tax havens Europe, the Caribbean and the United States of America Paul R. Beckett Berlin ; Boston De Gruyter [2023] © 2023 XXVII, 401 Seiten txt rdacontent n rdamedia nc rdacarrier Steuerflucht (DE-588)4057433-7 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Steueroase (DE-588)4077886-1 gnd rswk-swf Karibik (DE-588)4073241-1 gnd rswk-swf Europa (DE-588)4015701-5 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf United States of America Human Rights Secrecy Wealth Inequality Beneficial Ownership Avoidance Accountability Europa (DE-588)4015701-5 g Karibik (DE-588)4073241-1 g USA (DE-588)4078704-7 g Steueroase (DE-588)4077886-1 s Steuerflucht (DE-588)4057433-7 s Steuerpolitik (DE-588)4057447-7 s DE-604 Erscheint auch als Online-Ausgabe, PDF 978-3-11-098510-8 Erscheint auch als Online-Ausgabe, EPUB 978-3-11-098516-0 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=034299603&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Beckett, Paul R. An anatomy of tax havens Europe, the Caribbean and the United States of America Steuerflucht (DE-588)4057433-7 gnd Steuerpolitik (DE-588)4057447-7 gnd Steueroase (DE-588)4077886-1 gnd |
| subject_GND | (DE-588)4057433-7 (DE-588)4057447-7 (DE-588)4077886-1 (DE-588)4073241-1 (DE-588)4015701-5 (DE-588)4078704-7 |
| title | An anatomy of tax havens Europe, the Caribbean and the United States of America |
| title_auth | An anatomy of tax havens Europe, the Caribbean and the United States of America |
| title_exact_search | An anatomy of tax havens Europe, the Caribbean and the United States of America |
| title_exact_search_txtP | An anatomy of tax havens Europe, the Caribbean and the United States of America |
| title_full | An anatomy of tax havens Europe, the Caribbean and the United States of America Paul R. Beckett |
| title_fullStr | An anatomy of tax havens Europe, the Caribbean and the United States of America Paul R. Beckett |
| title_full_unstemmed | An anatomy of tax havens Europe, the Caribbean and the United States of America Paul R. Beckett |
| title_short | An anatomy of tax havens |
| title_sort | an anatomy of tax havens europe the caribbean and the united states of america |
| title_sub | Europe, the Caribbean and the United States of America |
| topic | Steuerflucht (DE-588)4057433-7 gnd Steuerpolitik (DE-588)4057447-7 gnd Steueroase (DE-588)4077886-1 gnd |
| topic_facet | Steuerflucht Steuerpolitik Steueroase Karibik Europa USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=034299603&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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