An Anatomy of Tax Havens : Europe, the Caribbean and the United States of America

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.

"I was pleased that Paul R Beckett, an established author in this area, had written this fascinating book. It provides an excellent insight into the law and practice in this area. The analysis presented in the book is incisive and the approach adopted by the author is innovative. The book demonstrates the wealth of experience and expertise possessed by the author of this book in this area. I highly recommend this book to those interested in how tax havens operate in Europe, the Caribbean and the United States of America."
Professor Surya P. Subedi, KC, School of Law, University of Leeds, UK.

"Paul Beckett''s insights into tax havens combine academic rigour and a lifetime of practical experience."
Professor Peter Edge, School of Law, Oxford Brookes University, UK.