Haven for the Rich, Hell for the Rest of Us
Chapter 3 examines tax havens. New means of communication and greater capital mobility help taxpayers easily get around the principle of tax residence by establishing (or pretending to establish) their tax residence or income source in countries that are tax havens.
BRIGITTE ALEPIN is a chartered accountant and tax specialist with a Master's Degree in Public Administration from Harvard University. She lectures on taxation and has appeared as an expert witness before parliamentary committees probing public finance. She has been a tax columnist for CA Magazine and the Journal de Montréal. She has written two previous books, one in 2010 which predicted the current fiscal crisis