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

By: Material type: TextTextPublisher: Berlin ; Boston : De Gruyter, [2023]Copyright date: ©2023Description: 1 online resource (XXVIII, 402 p.)Content type:
Media type:
Carrier type:
ISBN:
  • 9783110996678
  • 9783110985160
  • 9783110985108
Subject(s): DDC classification:
  • 336.2060973 23/eng/20231024
LOC classification:
  • HJ2337.U6
Other classification:
  • online - DeGruyter
Online resources: Available additional physical forms:
  • Issued also in print.
Contents:
Frontmatter -- Acknowledgements -- Contents -- Prologue: The US Tax Havens -- Chapter 1 Where are the tax havens? -- Chapter 2 What is a “tax haven”? -- Chapter 3 Becoming a tax haven -- Chapter 4 Smoke and mirrors – privacy versus secrecy -- Chapter 5 Beneficial ownership – transparency and concealment -- Chapter 6 Chimeric solutions and where to find them -- Chapter 7 Global impact -- Chapter 8 Domestic impact -- Chapter 9 Afterword -- Index
Summary: 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.
Holdings
Item type Current library Call number URL Status Notes Barcode
eBook eBook Biblioteca "Angelicum" Pont. Univ. S.Tommaso d'Aquino Nuvola online online - DeGruyter (Browse shelf(Opens below)) Online access Not for loan (Accesso limitato) Accesso per gli utenti autorizzati / Access for authorized users (dgr)9783110985108

Frontmatter -- Acknowledgements -- Contents -- Prologue: The US Tax Havens -- Chapter 1 Where are the tax havens? -- Chapter 2 What is a “tax haven”? -- Chapter 3 Becoming a tax haven -- Chapter 4 Smoke and mirrors – privacy versus secrecy -- Chapter 5 Beneficial ownership – transparency and concealment -- Chapter 6 Chimeric solutions and where to find them -- Chapter 7 Global impact -- Chapter 8 Domestic impact -- Chapter 9 Afterword -- Index

restricted access online access with authorization star

http://purl.org/coar/access_right/c_16ec

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.

Issued also in print.

Mode of access: Internet via World Wide Web.

In English.

Description based on online resource; title from PDF title page (publisher's Web site, viewed 26. Apr 2024)