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Taxing Illegal Fishing (A Proposal for Using Taxation Law to Reduce Profiteering From IUU Fishing Offences)
journal contribution
posted on 2023-05-16, 20:45 authored by Gail Lugten, Bender, PRThe illegal plundering of fishing stocks worldwide is masked behind a maze of corporate structures that makes discovery of the beneficiaries of such activity difficult, if not impossible, to identify. This paper looks at using taxation accruals regimes in domestic taxation law as a tool to undermine the use of international tax havens by illegal fishing companies. © Koninklijke Brill NV, 2007.
History
Publication title
The International Journal of Marine and Coastal LawVolume
22Issue
4Pagination
517-544ISSN
0927-3522Department/School
Faculty of LawPublisher
Martinus Nijhoff PublishersPlace of publication
The NetherlandsRepository Status
- Restricted