Author: Paul R. Beckett
Publisher: Walter de Gruyter GmbH & Co KG
ISBN: 3110985160
Category : Business & Economics
Languages : en
Pages : 354
Book 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.
An Anatomy of Tax Havens
Author: Paul R. Beckett
Publisher: Walter de Gruyter GmbH & Co KG
ISBN: 3110985160
Category : Business & Economics
Languages : en
Pages : 354
Book 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.
Publisher: Walter de Gruyter GmbH & Co KG
ISBN: 3110985160
Category : Business & Economics
Languages : en
Pages : 354
Book 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.
An Anatomy of Tax Havens
Author: Paul R. Beckett
Publisher: Walter de Gruyter GmbH & Co KG
ISBN: 3110985101
Category : Business & Economics
Languages : en
Pages : 430
Book 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.
Publisher: Walter de Gruyter GmbH & Co KG
ISBN: 3110985101
Category : Business & Economics
Languages : en
Pages : 430
Book 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.
Tax Havens and Offshore Finance
Author: Richard Anthony Johns
Publisher: Bloomsbury Publishing
ISBN: 1472505883
Category : Business & Economics
Languages : en
Pages : 278
Book Description
Tax Havens and Offshore Finance examines the subject of offshore finance centres.
Publisher: Bloomsbury Publishing
ISBN: 1472505883
Category : Business & Economics
Languages : en
Pages : 278
Book Description
Tax Havens and Offshore Finance examines the subject of offshore finance centres.
Tax Havens and International Human Rights
Author: Paul Beckett
Publisher: Routledge
ISBN: 1317210921
Category : Business & Economics
Languages : en
Pages : 346
Book Description
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.
Publisher: Routledge
ISBN: 1317210921
Category : Business & Economics
Languages : en
Pages : 346
Book Description
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.
Beneficial Ownership and Legal Responsibility
Author: Paul Beckett
Publisher: Taylor & Francis
ISBN: 104000055X
Category : Law
Languages : en
Pages : 236
Book Description
This book explores the connection between ownership, on one hand, and immunity from legal responsibility, on the other. It presents a definition of the concept of beneficial ownership, the reasons for its concealment, and failures in international legal structures and arrangements. Globally, States confront complex criminality, such as corruption, tax evasion, doctrinal fanaticism, trafficked slaves, terrorism and, war. At the personal level, men and women may seek to escape their creditors, to disinherit unwanted heirs, to cheat divorced partners, and to appear straightforward when this is not the case. The response of politicians and regulators has been a global State initiative to identify beneficial owners via public registers to promote transparency and accountability. Yet, at the same time, there is an equally powerful global and personal counter-initiative to promote beneficial ownership avoidance. Where there is no owner, there is no accountability. This book examines what “ownership” means in legal terms across multiple legal systems and explains why singling out “ownership” as being pivotal to State and personal accountability is a strategy both flawed and disingenuous. It is argued that an apparent lack of political will coupled with shape-shifting definitions of “ownership” have resulted in tokenism. Particular attention is paid to those “orphan” structures which have evolved from standard models, or which have been designed for the purpose in each case of facilitating ownership concealment and avoidance. The author explains how the virtual world of the blockchain, crypto-assets and cryptocurrency, and virtual entities such as the Decentralised Autonomous Organisation (DAO), all of which elude legal classification, have opened a new world of possibilities. Applicable across all jurisdictions and legal systems, the book will be a valuable resource for academics, researchers, and policy-makers working in the areas of Financial Crime, Regulation, Compliance, Business, and Accountancy.
Publisher: Taylor & Francis
ISBN: 104000055X
Category : Law
Languages : en
Pages : 236
Book Description
This book explores the connection between ownership, on one hand, and immunity from legal responsibility, on the other. It presents a definition of the concept of beneficial ownership, the reasons for its concealment, and failures in international legal structures and arrangements. Globally, States confront complex criminality, such as corruption, tax evasion, doctrinal fanaticism, trafficked slaves, terrorism and, war. At the personal level, men and women may seek to escape their creditors, to disinherit unwanted heirs, to cheat divorced partners, and to appear straightforward when this is not the case. The response of politicians and regulators has been a global State initiative to identify beneficial owners via public registers to promote transparency and accountability. Yet, at the same time, there is an equally powerful global and personal counter-initiative to promote beneficial ownership avoidance. Where there is no owner, there is no accountability. This book examines what “ownership” means in legal terms across multiple legal systems and explains why singling out “ownership” as being pivotal to State and personal accountability is a strategy both flawed and disingenuous. It is argued that an apparent lack of political will coupled with shape-shifting definitions of “ownership” have resulted in tokenism. Particular attention is paid to those “orphan” structures which have evolved from standard models, or which have been designed for the purpose in each case of facilitating ownership concealment and avoidance. The author explains how the virtual world of the blockchain, crypto-assets and cryptocurrency, and virtual entities such as the Decentralised Autonomous Organisation (DAO), all of which elude legal classification, have opened a new world of possibilities. Applicable across all jurisdictions and legal systems, the book will be a valuable resource for academics, researchers, and policy-makers working in the areas of Financial Crime, Regulation, Compliance, Business, and Accountancy.
Tax Havens
Author: Ronen Palan
Publisher: Cornell University Press
ISBN: 0801468566
Category : Law
Languages : en
Pages : 281
Book Description
From the Cayman Islands and the Isle of Man to the Principality of Liechtenstein and the state of Delaware, tax havens offer lower tax rates, less stringent regulations and enforcement, and promises of strict secrecy to individuals and corporations alike. In recent years government regulators, hoping to remedy economic crisis by diverting capital from hidden channels back into taxable view, have undertaken sustained and serious efforts to force tax havens into compliance. In Tax Havens, Ronen Palan, Richard Murphy, and Christian Chavagneux provide an up-to-date evaluation of the role and function of tax havens in the global financial system-their history, inner workings, impact, extent, and enforcement. They make clear that while, individually, tax havens may appear insignificant, together they have a major impact on the global economy. Holding up to $13 trillion of personal wealth-the equivalent of the annual U.S. Gross National Product-and serving as the legal home of two million corporate entities and half of all international lending banks, tax havens also skew the distribution of globalization's costs and benefits to the detriment of developing economies. The first comprehensive account of these entities, this book challenges much of the conventional wisdom about tax havens. The authors reveal that, rather than operating at the margins of the world economy, tax havens are integral to it. More than simple conduits for tax avoidance and evasion, tax havens actually belong to the broad world of finance, to the business of managing the monetary resources of individuals, organizations, and countries. They have become among the most powerful instruments of globalization, one of the principal causes of global financial instability, and one of the large political issues of our times.
Publisher: Cornell University Press
ISBN: 0801468566
Category : Law
Languages : en
Pages : 281
Book Description
From the Cayman Islands and the Isle of Man to the Principality of Liechtenstein and the state of Delaware, tax havens offer lower tax rates, less stringent regulations and enforcement, and promises of strict secrecy to individuals and corporations alike. In recent years government regulators, hoping to remedy economic crisis by diverting capital from hidden channels back into taxable view, have undertaken sustained and serious efforts to force tax havens into compliance. In Tax Havens, Ronen Palan, Richard Murphy, and Christian Chavagneux provide an up-to-date evaluation of the role and function of tax havens in the global financial system-their history, inner workings, impact, extent, and enforcement. They make clear that while, individually, tax havens may appear insignificant, together they have a major impact on the global economy. Holding up to $13 trillion of personal wealth-the equivalent of the annual U.S. Gross National Product-and serving as the legal home of two million corporate entities and half of all international lending banks, tax havens also skew the distribution of globalization's costs and benefits to the detriment of developing economies. The first comprehensive account of these entities, this book challenges much of the conventional wisdom about tax havens. The authors reveal that, rather than operating at the margins of the world economy, tax havens are integral to it. More than simple conduits for tax avoidance and evasion, tax havens actually belong to the broad world of finance, to the business of managing the monetary resources of individuals, organizations, and countries. They have become among the most powerful instruments of globalization, one of the principal causes of global financial instability, and one of the large political issues of our times.
Anatomy of Love
Author: Helen E. Fisher
Publisher:
ISBN: 0449908976
Category : Social Science
Languages : en
Pages : 434
Book Description
An exploration of human behavior examines the innate aspects of love, sex, and marriage, discussing flirting behavior, courting postures, the brain chemistry of attraction, divorce and adultery in societies around the world, and more. Reprint.
Publisher:
ISBN: 0449908976
Category : Social Science
Languages : en
Pages : 434
Book Description
An exploration of human behavior examines the innate aspects of love, sex, and marriage, discussing flirting behavior, courting postures, the brain chemistry of attraction, divorce and adultery in societies around the world, and more. Reprint.
Tax Justice and the Political Economy of Global Capitalism, 1945 to the Present
Author: Jeremy Leaman
Publisher: Berghahn Books
ISBN: 0857458825
Category : Business & Economics
Languages : en
Pages : 360
Book Description
Tax “justice” has become an increasingly central issue of political debate in many countries, particularly following the cardiac arrest of global financial services in 2008 and the subsequent worldwide slump in trade and production. The evident abuse of tax systems by corporations and rich individuals through tax avoidance schemes and offshore shadow banking is increasingly in the public eye. Above all, the political challenges of recovery and structural reform have raised core issues of burden-sharing and social equity on the agendas of both civil society groups and political elites. Democratic states need tax revenue to fund public goods and combat public “bads” with any degree of legitimacy. The contributions to this book discuss the haphazard evolution of contemporary taxation systems, their contradictory effects in a globalized economy, and the urgency of their reform as a precondition for social justice.
Publisher: Berghahn Books
ISBN: 0857458825
Category : Business & Economics
Languages : en
Pages : 360
Book Description
Tax “justice” has become an increasingly central issue of political debate in many countries, particularly following the cardiac arrest of global financial services in 2008 and the subsequent worldwide slump in trade and production. The evident abuse of tax systems by corporations and rich individuals through tax avoidance schemes and offshore shadow banking is increasingly in the public eye. Above all, the political challenges of recovery and structural reform have raised core issues of burden-sharing and social equity on the agendas of both civil society groups and political elites. Democratic states need tax revenue to fund public goods and combat public “bads” with any degree of legitimacy. The contributions to this book discuss the haphazard evolution of contemporary taxation systems, their contradictory effects in a globalized economy, and the urgency of their reform as a precondition for social justice.
The Anatomy of Fake News
Author: Nolan Higdon
Publisher: Univ of California Press
ISBN: 0520975847
Category : Language Arts & Disciplines
Languages : en
Pages : 247
Book Description
Since the 2016 U.S. presidential election, concerns about fake news have fostered calls for government regulation and industry intervention to mitigate the influence of false content. These proposals are hindered by a lack of consensus concerning the definition of fake news or its origins. Media scholar Nolan Higdon contends that expanded access to critical media literacy education, grounded in a comprehensive history of fake news, is a more promising solution to these issues. The Anatomy of Fake News offers the first historical examination of fake news that takes as its goal the effective teaching of critical news literacy in the United States. Higdon employs a critical-historical media ecosystems approach to identify the producers, themes, purposes, and influences of fake news. The findings are then incorporated into an invaluable fake news detection kit. This much-needed resource provides a rich history and a promising set of pedagogical strategies for mitigating the pernicious influence of fake news.
Publisher: Univ of California Press
ISBN: 0520975847
Category : Language Arts & Disciplines
Languages : en
Pages : 247
Book Description
Since the 2016 U.S. presidential election, concerns about fake news have fostered calls for government regulation and industry intervention to mitigate the influence of false content. These proposals are hindered by a lack of consensus concerning the definition of fake news or its origins. Media scholar Nolan Higdon contends that expanded access to critical media literacy education, grounded in a comprehensive history of fake news, is a more promising solution to these issues. The Anatomy of Fake News offers the first historical examination of fake news that takes as its goal the effective teaching of critical news literacy in the United States. Higdon employs a critical-historical media ecosystems approach to identify the producers, themes, purposes, and influences of fake news. The findings are then incorporated into an invaluable fake news detection kit. This much-needed resource provides a rich history and a promising set of pedagogical strategies for mitigating the pernicious influence of fake news.
Survival Guide for Anatomy & Physiology
Author: Kevin T. Patton
Publisher: Elsevier Health Sciences
ISBN: 0323227600
Category : Medical
Languages : en
Pages : 403
Book Description
Don't be overwhelmed by the perils and pitfalls of learning A&P! Survival Guide for Anatomy & Physiology, 2nd Edition provides a quick and easy overview of tips, strategies, and key A&P content to make studying more productive, more fun, and less time-consuming. A perfect on-the-go reference, this handy guide is packed with colorful cartoons, A&P visuals, illustrated tables, and keen insights to help you prepare for even the most dangerous labs and exams. Joining this excellent adventure are two new survival skills chapters plus strategies for using digital resources effectively. Written by renowned author and educator Kevin Patton, this book makes it easier to survive and conquer A&P! - Plan a Learning Strategy section helps you study more effectively by showing how to tailor your learning activities to suit your learning style. - Part 2: Maps, Charts, and Shortcuts breaks the subject of A&P into six sections, so you can quickly find the information you need in an easy-to-read and understand format. - Mnemonic devices and memorable analogies help you remember A&P concepts with ease. - Specific test-taking strategies help you prepare for and pass exams. - Instructions on how to read your A&P textbook lead to greater comprehension. - Dozens of tables make it easy to access the A&P facts you need to remember on the skeletal system, muscles, nerves, circulatory, respiratory, and digestive systems, and more. - NEW! Know the Language chapter focuses on strategies for mastering medical terminology. - UPDATED information includes more on digital-based learning strategies, more examples, and additional study tips to develop skills in mastering pronunciation, dealing with test anxiety, using flashcards, and more. - New analogies and tips help you make deeper connections between challenging A&P concepts and the real world, including What's a Gradient?, Bone Names Have Meaning, Mnemonics to Help You Learn Bone Structures, and more. - NEW! What to Do If You Get Lost chapter offers advice on getting back on track from Kevin Patton, whose enthusiasm, humor, and special insights have guided many students through the A&P wilderness. - New cartoons and illustrated tables simplify facts and concepts relating to topics such as tissues, joint movements, regions of the brain, and more. - New appendices on common abbreviations and word parts make it easy to look up prefixes, suffixes, abbreviations, and more.
Publisher: Elsevier Health Sciences
ISBN: 0323227600
Category : Medical
Languages : en
Pages : 403
Book Description
Don't be overwhelmed by the perils and pitfalls of learning A&P! Survival Guide for Anatomy & Physiology, 2nd Edition provides a quick and easy overview of tips, strategies, and key A&P content to make studying more productive, more fun, and less time-consuming. A perfect on-the-go reference, this handy guide is packed with colorful cartoons, A&P visuals, illustrated tables, and keen insights to help you prepare for even the most dangerous labs and exams. Joining this excellent adventure are two new survival skills chapters plus strategies for using digital resources effectively. Written by renowned author and educator Kevin Patton, this book makes it easier to survive and conquer A&P! - Plan a Learning Strategy section helps you study more effectively by showing how to tailor your learning activities to suit your learning style. - Part 2: Maps, Charts, and Shortcuts breaks the subject of A&P into six sections, so you can quickly find the information you need in an easy-to-read and understand format. - Mnemonic devices and memorable analogies help you remember A&P concepts with ease. - Specific test-taking strategies help you prepare for and pass exams. - Instructions on how to read your A&P textbook lead to greater comprehension. - Dozens of tables make it easy to access the A&P facts you need to remember on the skeletal system, muscles, nerves, circulatory, respiratory, and digestive systems, and more. - NEW! Know the Language chapter focuses on strategies for mastering medical terminology. - UPDATED information includes more on digital-based learning strategies, more examples, and additional study tips to develop skills in mastering pronunciation, dealing with test anxiety, using flashcards, and more. - New analogies and tips help you make deeper connections between challenging A&P concepts and the real world, including What's a Gradient?, Bone Names Have Meaning, Mnemonics to Help You Learn Bone Structures, and more. - NEW! What to Do If You Get Lost chapter offers advice on getting back on track from Kevin Patton, whose enthusiasm, humor, and special insights have guided many students through the A&P wilderness. - New cartoons and illustrated tables simplify facts and concepts relating to topics such as tissues, joint movements, regions of the brain, and more. - New appendices on common abbreviations and word parts make it easy to look up prefixes, suffixes, abbreviations, and more.