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

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image of The International Journal of Marine and Coastal Law

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.

Affiliations: 1: Graduate, Faculty of Law, University of Tasmania; 2: Senior Lecturer, Faculty of Law, and Member of the Policy Program Antarctic Climate and Ecosystems CRC, University of Tasmania

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/content/journals/10.1163/157180807782512189
2007-12-01
2016-08-25

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