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

Bender, Philip and Lugten, Gail L. (2007) 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. 1-28. ISSN 0927-3522

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Official URL: http://dx.doi.org/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.

Item Type:	Article
Additional Information:	The original publication is available at www.springerlink.com
Subjects:	390000 Law, Justice and Law Enforcement > 390100 Law > 390118 Taxation Law 390000 Law, Justice and Law Enforcement > 390100 Law > 390111 International Law
ID Code:	2689
Deposited By:	Law Librarian
Deposited On:	17 Dec 2007 08:26
Last Modified:	09 Jan 2008 02:30
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