Tax Havens

Anthony van Fossen

• Publisher: University of Queensland Press
• Year: 2012
• eBook ISBN: 9781921902239
• Edition: 0
• Topic: Politics & International Relations
• Subtopic: Taxation
• Index: Politics & International Relations

In recent years, many countries in Oceania have developed tax havens, profiting by providing offshore havens from metropolitan taxation and regulation. This account surveys the timely, important, and controversial topic of Pacific Islands' tax havens, which currently hold hundreds of billions of dollars. Exploring the range of financial mechanisms used—including offshore companies and banks, maritime flags of convenience, and laundering—this book also delineates the international regulatory attempts that have been made with limited success. Arguing that at the core of these large financial transactions is Pacific Islands sovereignty within the international community and its rights to maintain its own tax and regulatory systems without outside interference, this discussion is an essential resource of economic research.

Table of contents

• COVER
• AUTHOR BIOGRAPHY
• OTHER UQP EPRESS BOOKS
• CONTENTS
• PREFACE AND ACKNOWLEDGEMENTS
• ABBREVIATIONS
• MAP OF THE PACIFIC ISLANDS
• INTRODUCTION
• THE POLITICAL ECONOMY OF TAX HAVENS AND SOVEREIGNTY IN OCEANIA
• DEVELOPMENT
• CREATING SOVEREIGNTY: SECESSIONIST TAX HAVEN MOVEMENTS
• FLAGS OF CONVENIENCE
• THE BUSINESS OF RISK: OFFSHORE GAMBLING, INSURANCE AND ASSET PROTECTION
• COUNTERMEASURES
• CONCLUSION
• NOTES
• BIBLIOGRAPHY
• INDEX
• IMPRINT PAGE