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Taxing Illegal Fishing (A Proposal for Using Taxation Law to Reduce Profiteering From IUU Fishing Offences)

Citation

Lugten, GL and Bender, PR, Taxing Illegal Fishing (A Proposal for Using Taxation Law to Reduce Profiteering From IUU Fishing Offences), The International Journal of Marine and Coastal Law, 22, (4) pp. 517-544. ISSN 0927-3522 (2007) [Refereed Article]

DOI: doi:10.1163/157180807782512189

Abstract

The 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.

Item Details

Item Type:Refereed Article
Research Division:Law and Legal Studies
Research Group:Law
Research Field:Law not elsewhere classified
Objective Division:Law, Politics and Community Services
Objective Group:Justice and the Law
Objective Field:Justice and the Law not elsewhere classified
Author:Lugten, GL (Dr Gail Lugten)
Author:Bender, PR (Mr Phillip Bender)
ID Code:49356
Year Published:2007
Deposited By:Law
Deposited On:2007-08-01
Last Modified:2008-04-30
Downloads:0

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