Anthony Sanfield Ginsberg Tax Havens

ISBN 13: 9780138866495

Tax Havens

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Tax havens are experiencing an upswing in popularity owing to the decrease in domestic tax shelters brought about by the Tax Reform Act of 1986. With the growth of multinational corporations and the globalization of corporate finance, tax havens such as the Isle of Man, the Cayman Islands and Lichtenstein are seeing larger influxes of money than in the past 25 years. This book describes each of the financial, tax and legal ramifications of the six most popular tax havens. Designed as a comprehensive and accessible guide, it is divided into three parts. The first part addresses the rules and regulations that monitor tax havens, while the second describes the advantages and disadvantages that are specific to each of the six most popular tax havens. These are the Cayman Islands, Lichtenstein, Luxembourg, the Channel Islands, the Isle of Man and Hong Kong. Part Three of the book looks forward to the changes in the structure of tax havens that may come with the European economic unification in 1992.

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