Tax Havens and International Human Rights

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 which 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.

All those elements are present of course, but the focus is on international human rights and how tax havens not merely facilitate but actively connive at their breach. The tax havens are compromising the international human rights legal continuum.