Download or read book Behind the Corporate Veil written by Organisation for Economic Co-operation and Development and published by Organisation for Economic Co-operation and Development. This book was released on 2001 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines ways to prevent and combat the misuse of corporate entities. The report shows that the types of corporate entities misused most frequently are those that provide the greatest degree of anonymity to their beneficial owners.
Download or read book Behind the Corporate Veil Using Corporate Entities for Illicit Purposes written by OECD and published by OECD Publishing. This book was released on 2001-11-12 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines ways to prevent and combat the misuse of corporate entities. The report shows that the types of corporate entities misused most frequently are those that provide the greatest degree of anonymity to their beneficial owners.
Download or read book The Puppet Masters written by Emile van der Does de Willebois and published by World Bank Publications. This book was released on 2011-11-01 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the use of these entities in nearly all cases of corruption. It builds upon case law, interviews with investigators, corporate registries and financial institutions and a 'mystery shopping' exercise to provide evidence of this criminal practice.
Download or read book Failure to identify company owners impedes law enforcement hearing written by and published by DIANE Publishing. This book was released on with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Nationality of Corporate Investors under International Investment Law written by Anil Yilmaz Vastardis and published by Bloomsbury Publishing. This book was released on 2020-10-01 with total page 313 pages. Available in PDF, EPUB and Kindle. Book excerpt: This monograph offers a detailed and distinctive analysis of corporate nationality under international investment law, covering the ICSID Convention and the investment treaty framework. It takes the reader back to the basics, threading through the concepts of jurisdiction, nationality, and corporate personality to give a clear context to the discussion of corporate nationality under international investment law, at a time when international investment is dominated by multinational business enterprises operating in a globalised economy. The book examines different understandings of corporate personality and nationality under a selection of jurisdictions and public international law. It also offers an in-depth analysis of approaches found in ICSID arbitral awards and in investment treaty practice, distilling the problematic areas and discussing the impacts of the areas of concern. It evaluates the techniques developed to address problems and puts forward suggestions for effective and balanced solutions to the questions of corporate nationality and personal scope of investment protection.
Download or read book Dispute Settlement Reports 2016 Volume 2 Pages 429 1128 written by World Trade Organization and published by Cambridge University Press. This book was released on 2017-12-28 with total page 699 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Dispute Settlement Reports are the WTO authorized and paginated reports in English. An essential addition to the library of all practicing and academic trade lawyers and needed by students worldwide taking courses in international economic or trade law. DSR 2016: Volume 2 reports on Argentina - Measures Relating to Trade in Goods and Services (WT/DS453).
Download or read book U S Vulnerabilities to Money Laundering S Hrg 112 597 Volume 1 of 2 July 17 2012 112 2 Hearing written by and published by . This book was released on 2013 with total page 1146 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book OECD Annual Report 2002 written by OECD and published by OECD Publishing. This book was released on 2002-04-29 with total page 99 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive report on OECD activities in 2001-2002.
Download or read book An Anatomy of Tax Havens written by Paul R. Beckett and published by Walter de Gruyter GmbH & Co KG. This book was released on 2023-10-23 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Corporate and Trust Structures written by David Chaikin and published by Australian Scholarly Publishing. This book was released on 2018-04-05 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate and Trust Structures: Legal and Illegal Dimensions is a collection of essays by experts in company law, trusts and financial crime. It explores the nature of companies and trusts, how they have been utilised for legitimate business purposes, and how they can be exploited by criminals for illegal purposes. Basic concepts relating to trusts and companies are considered, together with recent developments in corporate liability, including when liability may be attributed to companies and when the veil of limited liability may be lifted. Complex corporate structures, including the ownership structure of the Alibaba Group, are examined. The Panama Papers’ revelations are also discussed together with the mechanisms within trusts and company structures that make them vulnerable and attractive for criminal abuse. The essayists address critical issues in the domestic and international contexts, including the requirements of the international standards against money laundering relevant to trusts and companies. Academics, lawyers, business people and policy-makers will find the essays topical and relevant.
Download or read book Havens in a Storm written by J. C. Sharman and published by Cornell University Press. This book was released on 2018-10-22 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: Small states have learned in recent decades that capital accumulates where taxes are low; as a result, tax havens have increasingly competed for the attention of international investors with tax and regulatory concessions. Economically powerful countries including France, Britain, Japan, and the United States, however, wished to stanch the offshore flow of domestic taxable capital. Since 1998 the Organisation for Economic Co-operation and Development (OECD) has attempted to impose common tax regulations on more than three dozen small states. In a fascinating book based on fieldwork and interviews in twenty-two countries in the Caribbean, North America, Europe, and islands in the Pacific and Indian Oceans, J. C. Sharman shows how the struggle was decided in favor of the tax havens, which eventually avoided common regulation. No other book on tax havens is based on such extensive fieldwork, and no other author has had access to so many of the key decision makers who played roles in the conflict between onshore and offshore Sharman suggests that microstates succeeded in their struggle with great powers because of their astute deployment of reputation and effective rhetorical self-positioning. In effect, they persuaded a transnational audience that the OECD was being untrue to its own values by engaging in a hypocritical, bullying exercise inimical to free competition.
Download or read book The Emerald Handbook of Crime Justice and Sustainable Development written by Jarrett Blaustein and published by Emerald Group Publishing. This book was released on 2020-11-18 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume brings together a diverse collection of essays that critically examine issues relating to crime and justice in the United Nations 2030 Agenda for Sustainable Development. Chapters examine the issues that practitioners face in working to advance this agenda and the possibilities that exist to advance sustainable development outcomes.
Download or read book Abuse of Companies written by Hanne S. Birkmose and published by Kluwer Law International B.V.. This book was released on 2019-09-05 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: Whether the corporate form is used to avoid liabilities or cover illegal acts, or whether abuse is practised to obtain certain advantages, the subject of this first-ever in-depth survey and analysis garners more attention every day – both in legal literature and in popular media. Taken together, the authoritative contributions in this book clearly and comprehensively reveal typical situations where abuse may take place and how company law and other areas of law have tackled these incidents and practices in a variety of key jurisdictions. Focusing on Europe but with global implications, the topics raised include the following: how group structures may be used by multinational enterprises to escape regulation and avoid taxation; whether the decision to incorporate a company in a particular jurisdiction may be abusive; companies set up for the purpose of money laundering; letterbox companies formed as a front to allow a company to benefit from one legal regime and avoid others; ex post transfers of seats such as cross-border mergers and conversions; when the use of phoenix companies may constitute an abuse of the corporate form; how corporate mobility is used to circumvent worker participation; and how online company formation and technological innovation may foster abuse. This book helps to explain how the line is drawn between abuse and (creative) use of the corporate form. Remedies covered include restricting the use of bearer shares, setting minimum capital requirements, piercing the corporate veil, ensuring transparency of beneficial ownership, using insolvency law to lodge claims against directors and shareholders and recover assets, and applying the general principle prohibiting abuse. There is no other book on the market focusing on abuse of companies and giving such a comprehensive analysis of the topic. Practitioners will get guidelines on how to avoid becoming involved in activities that may constitute abuse and how to address instances where abuse has occurred, and interested academics, legislators, and enforcement authorities in Europe and beyond will find this book’s perspectives invaluable.
Download or read book Hostile Business and the Sovereign State written by Michael J. Strauss and published by Routledge. This book was released on 2019-01-02 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes and assesses an emerging threat to states’ territorial control and sovereignty: the hostile control of companies that carry out privatized aspects of sovereign authority. The threat arises from the massive worldwide shift of state activities to the private sector since the late 1970s in conjunction with two other modern trends – the globalization of business and the liberalization of international capital flows. The work introduces three new concepts: firstly, the rise of companies that handle privatized activities, and the associated advent of "post-government companies" that make such activities their core business. Control of them may reside with individual investors, other companies or investment funds, or it may reside with other states through state-owned enterprises or sovereign wealth funds. Secondly, "imperfect privatizations:" when a state privatizes an activity to another state’s public sector. The book identifies cases where this is happening. It also elaborates on how ownership and influence of companies that perform privatized functions may not be transparent, and can pass to inherently hostile actors, including criminal or terrorist organizations. Thirdly, "belligerent companies," whose conduct is hostile to those of states where they are active. The book concludes by assessing the adequacy of existing legal and regulatory regimes and how relevant norms may evolve.
Download or read book Improving Access to Bank Information for Tax Purposes written by OECD and published by OECD Publishing. This book was released on 2000-04-11 with total page 119 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Report was prepared by the Committee on Fiscal Affairs to consider ways to improve international co-operation with respect to the exchange of information in the possession of banks and other financial institutions for tax purposes.
Download or read book Fish Piracy Combating Illegal Unreported and Unregulated Fishing written by OECD and published by OECD Publishing. This book was released on 2004-08-20 with total page 409 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book gathers the proceedings of an OECD Workshop that took place in April 2004 in Paris, on Illegal, Unreported and Unregulated (IUU) fishing -- a worldwide problem which is increasing in scale.
Download or read book Failure to Identify Company Owners Impedes Law Enforcement written by United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations and published by . This book was released on 2007 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt:
