ABSTRACT
This conclusion presents some closing thoughts on the concepts discussed in the preceding chapters of this book. The book demonstrates the deleterious effect of tax havens on the international human rights continuum, and to show that the tax haven phenomenon is far more widespread than imagined. This phenomenon embraces not only the palm-fringed micro-states of popular imagination, but also jurisdictions as complex and substantial as Switzerland and the USA. The human rights abusive consequences of tax evasion and tax avoidance are well documented in a vast and growing literature on the subject. But the specific structuring mechanisms offered by the tax havens and the simple offering of secrecy and immunity, particularly in the banking and investment sector, have until now remained largely unexplored. The book discusses the author's overarching conclusions, and outlines his research recommendations for future scholars and his policy recommendations to states, international organisations and other stakeholders.
