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Taxation-Transnational Commons

Open Access. Powered by Scholars. Published by Universities.®

Banking and Finance Law

SLU Law Journal Online

2022

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Full-Text Articles in Taxation-Transnational

Freeports: An Introduction To The Next Battleground Of International Tax Avoidance, Charles F. Whitten Nov 2022

Freeports: An Introduction To The Next Battleground Of International Tax Avoidance, Charles F. Whitten

SLU Law Journal Online

Freeports, special zones that offer favorable tax policies to goods being housed therein, are quietly and quickly becoming a favored investment tactic used by the ultra-wealthy. In this article, Charles F. Whitten discusses how freeport expansion threatens to unravel international efforts to combat tax avoidance and money laundering.