Tax Havens And International Human Rights

Tax Havens And International Human Rights Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of Tax Havens And International Human Rights book. This book definitely worth reading, it is an incredibly well-written.

Tax Havens and International Human Rights

Paul Beckett
Tax Havens and International Human Rights Book PDF

Author : Paul Beckett
Publisher : Routledge
Page : 346 pages
File Size : 47,8 Mb
Release : 2017-10-02
Category : Business & Economics
ISBN : 9781317210924

Get Book

Tax Havens and International Human Rights by Paul Beckett Pdf

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.

Tax, Inequality, and Human Rights

Philip G. Alston,Nikki R. Reisch
Tax Inequality and Human Rights Book PDF

Author : Philip G. Alston,Nikki R. Reisch
Publisher : Oxford University Press
Page : 496 pages
File Size : 54,9 Mb
Release : 2019-04-11
Category : Law
ISBN : 9780190882242

Get Book

Tax, Inequality, and Human Rights by Philip G. Alston,Nikki R. Reisch Pdf

For the first time, Human Rights and Tax in an Unequal World brings together works by human rights and tax law experts, to illustrate the linkages between the two fields and to reveal their mutual relevance in tackling economic, social, and political inequalities. Against the backdrop of systemic corporate tax avoidance, the widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy as human rights policy, with profound consequences for the wellbeing of citizens around the world. The essays collected examine where the foundational principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the role of states in bringing transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for the consequences of tax laws; and critically evaluate certain domestic tax rules through the lens of equality and non-discrimination. The contributing scholars and practitioners explore how an international human rights framework can anchor debates around international tax reform and domestic fiscal consolidation in existing state obligations. They address what human rights law requires of state tax policies, and what a state's tax laws and loopholes mean for the enjoyment of human rights within and outside its borders. Ultimately, tax and human rights both turn on the relationship between the individual and the state, and thus both fields face crises as the social contract frays and populist, illiberal regimes are on the rise.

Human Rights and Taxation in Europe and the World

Georg Kofler,Miguel Poiares Maduro,Pasquale Pistone
Human Rights and Taxation in Europe and the World Book PDF

Author : Georg Kofler,Miguel Poiares Maduro,Pasquale Pistone
Publisher : IBFD
Page : 581 pages
File Size : 54,6 Mb
Release : 2011
Category : Human rights
ISBN : 9789087221119

Get Book

Human Rights and Taxation in Europe and the World by Georg Kofler,Miguel Poiares Maduro,Pasquale Pistone Pdf

Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."

Tax, Inequality, and Human Rights

Philip G. Alston,Nikki R. Reisch
Tax Inequality and Human Rights Book PDF

Author : Philip G. Alston,Nikki R. Reisch
Publisher : Oxford University Press
Page : 496 pages
File Size : 53,8 Mb
Release : 2019-04-11
Category : Law
ISBN : 9780190882259

Get Book

Tax, Inequality, and Human Rights by Philip G. Alston,Nikki R. Reisch Pdf

For the first time, Human Rights and Tax in an Unequal World brings together works by human rights and tax law experts, to illustrate the linkages between the two fields and to reveal their mutual relevance in tackling economic, social, and political inequalities. Against the backdrop of systemic corporate tax avoidance, the widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy as human rights policy, with profound consequences for the wellbeing of citizens around the world. The essays collected examine where the foundational principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the role of states in bringing transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for the consequences of tax laws; and critically evaluate certain domestic tax rules through the lens of equality and non-discrimination. The contributing scholars and practitioners explore how an international human rights framework can anchor debates around international tax reform and domestic fiscal consolidation in existing state obligations. They address what human rights law requires of state tax policies, and what a state's tax laws and loopholes mean for the enjoyment of human rights within and outside its borders. Ultimately, tax and human rights both turn on the relationship between the individual and the state, and thus both fields face crises as the social contract frays and populist, illiberal regimes are on the rise.

Global Tax Fairness

Thomas Pogge,Krishen Mehta
Global Tax Fairness Book PDF

Author : Thomas Pogge,Krishen Mehta
Publisher : Oxford University Press
Page : 384 pages
File Size : 47,5 Mb
Release : 2016-02-04
Category : Business & Economics
ISBN : 9780191038617

Get Book

Global Tax Fairness by Thomas Pogge,Krishen Mehta Pdf

This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit in poor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impediment to sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political and an informed and engaged civil society that can put pressure on governments and policy makers to act.

An Anatomy of Tax Havens

Paul R. Beckett
An Anatomy of Tax Havens Book PDF

Author : Paul R. Beckett
Publisher : Walter de Gruyter GmbH & Co KG
Page : 354 pages
File Size : 49,8 Mb
Release : 2023-10-23
Category : Business & Economics
ISBN : 9783110985160

Get Book

An Anatomy of Tax Havens by Paul R. Beckett Pdf

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.

BRICS and International Tax Law

Peter Antony Wilson
BRICS and International Tax Law Book PDF

Author : Peter Antony Wilson
Publisher : Kluwer Law International B.V.
Page : 384 pages
File Size : 53,7 Mb
Release : 2016-04-24
Category : Law
ISBN : 9789041194367

Get Book

BRICS and International Tax Law by Peter Antony Wilson Pdf

With the ongoing expansion of outbound foreign direct investment (FDI) in the countries representing the BRICS economic bloc (Brazil, Russia, India, China, and South Africa) – and with all of them at the same time listed among the top seven countries plagued by tax evasion and avoidance in the guise of illicit out ows – the ve governments, both individually and through cooperative initiatives, have devised new international tax strategies that are proving to be of great interest and value to other countries, both developing and developed. The core of these strategies addresses the necessity of stemming the out ow of revenue while strongly supporting FDI, both inbound and outbound while complying with international obligations including those arising from human rights laws. This book is the rst in-depth commentary on this new and evolving area of international tax law. The detailed analysis covers the entire eld of BRICS international tax law, considering topics such as the following: – information exchange procedures and pitfalls; – response to the OECD’s Base Erosion and Pro t-Sharing (BEPS) initiative; – role of bilateral and multilateral double taxation conventions including the Multilateral Instrument and the Bilateral Investment Treaties; – thin capitalization; – transfer pricing; – controlled foreign corporation rules; – shortcomings related to authorities’ limited manpower; – international audit and investigation procedures; – the BRICS approach to residence and mandatory and binding arbitration; and – the BRICS approach to shaping the developing world’s international tax system. Notably, the author personally conducted interviews with senior international representatives of the BRICS tax authorities, as well as with leading BRICS academics and practitioners. Tax cases, together with human rights and investment cases and administrative guidelines in all ve countries are also included in the analysis. The study concludes with recommendations for improving each of the ve countries’ tax law and procedures, especially in the area of dispute resolution. The author’s goal is to extend the existing body of knowledge of the BRICS’ international tax laws in order to assist in developing an understanding of the BRICS approach to dealing with evasion and avoidance: an approach which facilitates both outbound and inbound FDI, simpli es tax authority administration and establishes a basis for resolving international disputes which is compatible with sovereignty. In achieving this objective, the author has produced a major work that is of immeasurable value to tax advisers, government and governance of cials, academics and researchers both in developing international taxation strategies and in helping to resolve disputes with tax authorities.

Globalization and Human Rights

Jesús Ballesteros,Encarnación Fernández Ruiz-Gálvez,Pedro Talavera
Globalization and Human Rights Book PDF

Author : Jesús Ballesteros,Encarnación Fernández Ruiz-Gálvez,Pedro Talavera
Publisher : Springer Science & Business Media
Page : 254 pages
File Size : 42,9 Mb
Release : 2012-04-14
Category : Law
ISBN : 9789400740204

Get Book

Globalization and Human Rights by Jesús Ballesteros,Encarnación Fernández Ruiz-Gálvez,Pedro Talavera Pdf

Globalisation turns out to be untenable because it does not guarantee minimum social equity, peace and respect for the environment, and therefore does not guarantee the effective accomplishment of human rights. This book analyzes this issue and raises proposals for a new perspective. The first part describes the soft threats to human rights, derived from the devaluation of the politics and the productive economy with regard to the finance. It entails the concealment of the reality in the shape of exploitation as the tax havens and in the shape of marginalization of the persons with different abilities. The second part include a study of hard threats to human rights and examines two cases of failed states: Afghanistan and Somalia, in which the violence has supplanted the politics and the economy. In view of these situations it is necessary to rethink the force of classic ius gentium and the humanitarian right. The third part presents the European Union as a legal and political space in which conditions of a worthy life are better defended by means of the Primacy of Practical Reason and Social State of Law, and by the requirement of peace as the main rule of international relations.

Combating Fiscal Fraud and Empowering Regulators

Brigitte Unger,Lucia Rossel,Joras Ferwerda
Combating Fiscal Fraud and Empowering Regulators Book PDF

Author : Brigitte Unger,Lucia Rossel,Joras Ferwerda
Publisher : Oxford University Press
Page : 369 pages
File Size : 46,6 Mb
Release : 2021
Category : Business & Economics
ISBN : 9780198854722

Get Book

Combating Fiscal Fraud and Empowering Regulators by Brigitte Unger,Lucia Rossel,Joras Ferwerda Pdf

This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. Combating Fiscal Fraud and Empowering Regulators analyzes the impact of new international tax regulations on the scope and scale of tax evasion, tax avoidance, and money laundering. These are analyzed through an ecosystem framework in which, similar to a natural ecosystem, new tax regulations appear as heavy shocks to the tax ecosystem, to which the 'species' such as countries, corporations, and tax experts will react by looking for new loopholes and niches of survival. By analyzing the impact of tax reforms from different perspectives--a legal, political science, accounting, and economic one--one may derive an assessment of the reforms and policy recommendations for an improved international tax system. The ultimate goal is to combat fiscal fraud and empower regulators, in that line, this volume is intended for a broad audience that seeks to know more about the latest state of the art in the realm of taxation from a multidisciplinary perspective. The money involved amounts to billions in unpaid taxes that could be better used for stopping hunger, guaranteeing education, and safeguarding biodiversity, hence making this world a better one. Regulators can see this book as a guiding light of what has happened in the past forty years, and how the world has and will continue to change as a result of it. Combating Fiscal Fraud and Empowering Regulators is also a warning about new emerging tax loopholes, such as freeports or golden passports and visas, where residency can be bought in tax havens, even within the European Union. The main message is that inequality can and has to be reduced substantially and that this can be achieved through a well-working international tax system that eliminates secrecy, opaqueness, and tax havens.

Tax Havens

Ronen Palan,Richard Murphy,Christian Chavagneux
Tax Havens Book PDF

Author : Ronen Palan,Richard Murphy,Christian Chavagneux
Publisher : Cornell University Press
Page : 281 pages
File Size : 40,8 Mb
Release : 2013-04-15
Category : Business & Economics
ISBN : 9780801468551

Get Book

Tax Havens by Ronen Palan,Richard Murphy,Christian Chavagneux Pdf

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.

An Anatomy of Tax Havens

Paul R. Beckett
An Anatomy of Tax Havens Book PDF

Author : Paul R. Beckett
Publisher : Walter de Gruyter GmbH & Co KG
Page : 430 pages
File Size : 43,6 Mb
Release : 2023-10-23
Category : Business & Economics
ISBN : 9783110985108

Get Book

An Anatomy of Tax Havens by Paul R. Beckett Pdf

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.

The Uncounted

Alex Cobham
The Uncounted Book PDF

Author : Alex Cobham
Publisher : Polity
Page : 0 pages
File Size : 42,6 Mb
Release : 2020-02-03
Category : Political Science
ISBN : 1509536019

Get Book

The Uncounted by Alex Cobham Pdf

What we count matters - and in a world where policies and decisions are underpinned by numbers, statistics and data, if you’re not counted, you don’t count. Alex Cobham argues that systematic gaps in economic and demographic data not only lead us to understate a wide range of damaging inequalities, but also to actively exacerbate them. He shows how, in statistics ranging from electoral registers to household surveys and census data, people from disadvantaged groups, such as indigenous populations, women, and disabled people, are consistently underrepresented. This further marginalizes them, reducing everything from their political power to their weight in public spending decisions. Meanwhile, corporations and the ultra-rich seek ever greater complexity and opacity in their financial affairs - and when their wealth goes untallied, it means they can avoid regulation and taxation. This brilliantly researched book shows how what we do and don’t count is not a neutral or ‘technical’ question: the numbers that rule our world are skewed by raw politics. Cobham forensically lays bare how these issues strike at the heart of our democracy, entrenching inequality and injustice – and outlines what we can do about it.

The Hidden Wealth of Nations

Gabriel Zucman
The Hidden Wealth of Nations Book PDF

Author : Gabriel Zucman
Publisher : University of Chicago Press
Page : 142 pages
File Size : 54,9 Mb
Release : 2015-09-22
Category : Business & Economics
ISBN : 9780226245560

Get Book

The Hidden Wealth of Nations by Gabriel Zucman Pdf

We are well aware of the rise of the 1% as the rapid growth of economic inequality has put the majority of the world’s wealth in the pockets of fewer and fewer. One much-discussed solution to this imbalance is to significantly increase the rate at which we tax the wealthy. But with an enormous amount of the world’s wealth hidden in tax havens—in countries like Switzerland, Luxembourg, and the Cayman Islands—this wealth cannot be fully accounted for and taxed fairly. No one, from economists to bankers to politicians, has been able to quantify exactly how much of the world’s assets are currently hidden—until now. Gabriel Zucman is the first economist to offer reliable insight into the actual extent of the world’s money held in tax havens. And it’s staggering. In The Hidden Wealth of Nations, Zucman offers an inventive and sophisticated approach to quantifying how big the problem is, how tax havens work and are organized, and how we can begin to approach a solution. His research reveals that tax havens are a quickly growing danger to the world economy. In the past five years, the amount of wealth in tax havens has increased over 25%—there has never been as much money held offshore as there is today. This hidden wealth accounts for at least $7.6 trillion, equivalent to 8% of the global financial assets of households. Fighting the notion that any attempts to vanquish tax havens are futile, since some countries will always offer more advantageous tax rates than others, as well the counter-argument that since the financial crisis tax havens have disappeared, Zucman shows how both sides are actually very wrong. In The Hidden Wealth of Nations he offers an ambitious agenda for reform, focused on ways in which countries can change the incentives of tax havens. Only by first understanding the enormity of the secret wealth can we begin to estimate the kind of actions that would force tax havens to give up their practices. Zucman’s work has quickly become the gold standard for quantifying the amount of the world’s assets held in havens. In this concise book, he lays out in approachable language how the international banking system works and the dangerous extent to which the large-scale evasion of taxes is undermining the global market as a whole. If we are to find a way to solve the problem of increasing inequality, The Hidden Wealth of Nations is essential reading.

The Political Commissioner

édéric Mérand
The Political Commissioner Book PDF

Author : édéric Mérand
Publisher : Oxford University Press
Page : 245 pages
File Size : 47,6 Mb
Release : 2021
Category : Political Science
ISBN : 9780192893970

Get Book

The Political Commissioner by édéric Mérand Pdf

Based on four years of embedded observation in the cabinet of a European Commissioner, this book develops a sociology of international political work. Empirically, it offers an insider's chronicle of the European Union between 2015 and 2019. The analysis traces the successes and failures of Commissioner Pierre Moscovici and his team on five issues that defined European politics between 2015 and 2019: the Greek crisis, budgetary disputes with Spain and Portugal, the rise of populism in Italy, the reform of the eurozone, and the fight against tax evasion. The aim is not to ascertain whether the Commission's policy was good or bad, but to understand how political work is done in a European Union where the 'spectacle of power' is blurred by 24 official languages, 28 national histories, a powerful technocracy, and sometimes opaque institutions. As a life-long socialist politician and former French finance minister, Pierre Moscovici was perhaps the most intensely political character in Jean-Claude Juncker's self-styled 'Political Commission'. Brandishing his leftist identity, rejecting technocratic talk, he surrounded himself with staffers sharing his ambition - but also critical of his actions. Shadowing them from the corridors of the Berlaymont, the seat of the European Commission, to Washington and Athens, The Political Commissioner throws light on the partisan struggles that shaped the Juncker Commission, tensions with the Eurogroup and the Parliament, and recurring conflicts with the Member States. It also shows how political staffers operate informally and in their interaction with the media and civil servants, as they craft and sell public policies to the public. In this ethnographic narrative, French politics is never far away. Decoding the European policy of a French, Socialist Commissioner, first under François Hollande and then Emmanuel Macron, the book investigates the dynamics that sometimes bring Brussels and Paris together, sometimes set them apart. Transformations in Governance is a major academic book series from Oxford University Press. It is designed to accommodate the impressive growth of research in comparative politics, international relations, public policy, federalism, and environmental and urban studies concerned with the dispersion of authority from central states to supranational institutions, subnational governments, and public-private networks. It brings together work that advances our understanding of the organization, causes, and consequences of multilevel and complex governance. The series is selective, containing annually a small number of books of exceptionally high quality by leading and emerging scholars. The series is edited by Liesbet Hooghe and Gary Marks of the University of North Carolina, Chapel Hill, and Walter Mattli of the University of Oxford.

Offshore

Alain Deneault
Offshore Book PDF

Author : Alain Deneault
Publisher : The New Press
Page : 225 pages
File Size : 53,5 Mb
Release : 2011
Category : Business & Economics
ISBN : 9781595586483

Get Book

Offshore by Alain Deneault Pdf

Examines how the vast network of unregulated financial centers around the globe act as bases of operation for criminal enterprises and corrupt corporations.