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Taxing illegal fishing (A proposal for using taxation law to reduce profiteering from IUU fishing offences)

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Bender, PR and Lugten, GL (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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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
Journal or Publication Title: The International Journal of Marine and Coastal Law
Page Range: pp. 1-28
ISSN: 0927-3522
Identification Number - DOI: 10.1163/157180807782512189
Additional Information:

The original publication is available at www.springerlink.com

Date Deposited: 16 Dec 2007 21:26
Last Modified: 18 Nov 2014 03:26
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