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

Taxing Illegal Fishing (A Proposal for Using Taxation Law to Reduce Profiteering From IUU Fishing... 517 THE INTERNATIONAL JOURNAL OF MARINE AND COASTAL LAW, Vol 22, No 4 © Koninklijke Brill NV, 2007 * Private Bag 89, Hobart, 7001, Australia. (pbender@postoffice.utas.edu.au) Ph +61 3 9288 6361 ** Private Bag 89, Hobart, 7001, Australia. Ph. +61 3 6226 7570. Fax +61 3 6226 7623. (Gail. Lugten@utas.edu.au) 1 Article 3, United Nations Food and Agriculture Organization (FAO) International Plan of Action to Prevent, Deter and Eliminate Illegal, Unreported and Unregulated Fishing (IPOA- IUU). The IPOA — IUU was adopted by consensus at the Twenty-Fourth Session of COFI on 2 March 2001 and endorsed by the Hundred and Twentieth Session of the FAO Council on 23 June 2001. Available on line through Legal Materials at FAO homepage: http://www.fao.org. Accessed 16 March 2006. Taxing Illegal Fishing (A Proposal for Using Taxation Law to Reduce Profiteering From IUU Fishing Offences) P. Bender* Graduate, Faculty of Law, University of Tasmania and G. Lugten** Senior Lecturer, Faculty of Law, and Member of the Policy Program Antarctic Climate and Ecosystems CRC, University of Tasmania 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 http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png The International Journal of Marine and Coastal Law Brill

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

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Publisher
Brill
Copyright
© 2007 Koninklijke Brill NV, Leiden, The Netherlands
ISSN
0927-3522
eISSN
1571-8085
D.O.I.
10.1163/157180807782512189
Publisher site
See Article on Publisher Site

Abstract

517 THE INTERNATIONAL JOURNAL OF MARINE AND COASTAL LAW, Vol 22, No 4 © Koninklijke Brill NV, 2007 * Private Bag 89, Hobart, 7001, Australia. (pbender@postoffice.utas.edu.au) Ph +61 3 9288 6361 ** Private Bag 89, Hobart, 7001, Australia. Ph. +61 3 6226 7570. Fax +61 3 6226 7623. (Gail. Lugten@utas.edu.au) 1 Article 3, United Nations Food and Agriculture Organization (FAO) International Plan of Action to Prevent, Deter and Eliminate Illegal, Unreported and Unregulated Fishing (IPOA- IUU). The IPOA — IUU was adopted by consensus at the Twenty-Fourth Session of COFI on 2 March 2001 and endorsed by the Hundred and Twentieth Session of the FAO Council on 23 June 2001. Available on line through Legal Materials at FAO homepage: http://www.fao.org. Accessed 16 March 2006. Taxing Illegal Fishing (A Proposal for Using Taxation Law to Reduce Profiteering From IUU Fishing Offences) P. Bender* Graduate, Faculty of Law, University of Tasmania and G. Lugten** Senior Lecturer, Faculty of Law, and Member of the Policy Program Antarctic Climate and Ecosystems CRC, University of Tasmania 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

Journal

The International Journal of Marine and Coastal LawBrill

Published: Jan 1, 2007

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