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Beskrivelse
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?ncluding offshore companies and banks, maritime flags of convenience, and laundering?his 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.