UID:
almafu_9961312180102883
Format:
1 online resource (XXVIII, 402 p.)
ISBN:
9783110985108
Content:
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.
Note:
Issued also in print.
,
In English.
Additional Edition:
ISBN 9783110985160
Additional Edition:
ISBN 9783110996678
Language:
English
Subjects:
Political Science
DOI:
10.1515/9783110985108
URL:
https://www.degruyter.com/isbn/9783110985108
URL:
https://www.degruyter.com/isbn/9783110985108
