08 May 2017

Tax Havens and International Human Rights

While tax havens and low tax areas are themselves not necessarily bound by relevant international human rights norms, through their very existence and the use of structuring and fiscal opportunities in such jurisdictions by actors who are bound by international human rights norm, they impact the international human rights continuum.

Tax Havens and International Human Rights analyses the use of fiscal and taxation initiatives, considering the various mechanisms through which human rights law abuses may be perpetrated or facilitated using tax havens. Structures in the Isle of Man, the Grand Duchy of Luxembourg, the Principality of Liechtenstein, the Cayman Islands, the Republic of Panama, Mauritius, Singapore and the State of Delaware are examined as being representative of low tax areas. The book explores the human rights abuses inherent in the use of such offshore entities such as companies with nominee shareholders and nominee directors, trusts, and foundations. Paul Beckett effectively demonstrates the distortive effect to which the use of such initiatives and structures can give rise, not merely where human rights are abused, but also where human rights are cited in justification of activities undertaken.

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