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

摘要

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.