ABSTRACT
This chapter examines the representative impact of the Isle of Man as a low tax area on the international human rights continuum, from a fiscal and structural perspective. The Isle of Man, a sophisticated and mature low tax area, affords the required level of detail, and the structural and fiscal examples are drawn from its legislation and jurisprudence. The existence of a wide and complex range of international taxation agreements, coupled with the Isle of Man's 'white listed' status accorded by the Organisation for Economic Co-operation and Development (OECD). OECD demonstrates that a low tax area such as the Isle of Man is not necessarily synonymous with fiscal or regulatory illegitimacy. The issue is not whether those doing business with and via the Isle of Man are engaged in anything underhand, but, rather, whether by using legitimate fiscal and structuring opportunities those engaged in such business are disrupting the international human rights continuum.
