000			01964cam a2200241 i 4500
999			_c37016 _d37016
010			_a 2017025609
020			_a9781138668874
082	0	0	_a343.0523 BE TA
100	1		_aBeckett, Paul _932861
245	1	0	_aTax havens and international human rights _cPaul Beckett
260			_aNew York, NY : _bRoutledge, _c2018.
300			_axi, 208 p. ; _c24 cm.
490	0		_aHuman rights and international law
504			_aIncludes bibliographical references and index.
520			_aThis 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.
650		0	_aTax havens _924636
650		0	_aHuman rights _96169
856			_uhttps://uowd.box.com/s/15dbxgfo8qabu6tmc3g5tvw68u9afpal _zLocation Map