An Anatomy of Tax Havens : : Europe, the Caribbean and the United States of America / / Paul R. Beckett.

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...

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Superior document:Title is part of eBook package: De Gruyter DG Plus DeG Package 2023 Part 1
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Place / Publishing House:Berlin ;, Boston : : De Gruyter, , [2023]
©2023
Year of Publication:2023
Language:English
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Physical Description:1 online resource (XXVIII, 402 p.)
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245 1 3 |a An Anatomy of Tax Havens :  |b Europe, the Caribbean and the United States of America /  |c Paul R. Beckett. 
264 1 |a Berlin ;  |a Boston :   |b De Gruyter,   |c [2023] 
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505 0 0 |t Frontmatter --   |t Acknowledgements --   |t Contents --   |t Prologue: The US Tax Havens --   |t Chapter 1 Where are the tax havens? --   |t Chapter 2 What is a “tax haven”? --   |t Chapter 3 Becoming a tax haven --   |t Chapter 4 Smoke and mirrors – privacy versus secrecy --   |t Chapter 5 Beneficial ownership – transparency and concealment --   |t Chapter 6 Chimeric solutions and where to find them --   |t Chapter 7 Global impact --   |t Chapter 8 Domestic impact --   |t Chapter 9 Afterword --   |t Index 
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520 |a 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. 
530 |a Issued also in print. 
538 |a Mode of access: Internet via World Wide Web. 
546 |a In English. 
588 0 |a Description based on online resource; title from PDF title page (publisher's Web site, viewed 26. Apr 2024) 
650 0 |a Tax havens  |z Caribbean Area. 
650 0 |a Tax havens  |z Europe. 
650 0 |a Tax havens  |z United States. 
650 4 |a Regulierung. 
650 4 |a Steuerflucht. 
650 4 |a Steuerhinterziehung. 
650 4 |a Steueroasen. 
650 4 |a Vermögensungleichheit. 
650 7 |a BUSINESS & ECONOMICS / Taxation / General.  |2 bisacsh 
653 |a Accountability. 
653 |a Beneficial Ownership Avoidance. 
653 |a Human Rights. 
653 |a Secrecy. 
653 |a United States of America. 
653 |a Wealth Inequality. 
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