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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
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Tax Havens and International Human Rights (Hardcover)
Loot Price: R4,344
Discovery Miles 43 440
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Tax Havens and International Human Rights (Hardcover)
Series: Human Rights and International Law
Expected to ship within 10 - 15 working days
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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 that 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. Yet
from the perspective of the tax havens themselves, these are
entirely legitimate; the product of duly enacted domestic laws.
This book is not a work of investigative journalism in the style of
the Pulitzer Prize-winning authors of The Panama Papers, exposing
political or financial corruption, money laundering or the
financing of terrorism. All those elements are present of course,
but the focus is on international human rights and how tax havens
do not merely facilitate but actively connive at their breach. The
tax havens are compromising the international human rights legal
continuum.
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