There are so many risks when you make such a radical change to a system, and we are a bit afraid of this. Mr Lindback said another fear was that large ferry companies moving into the market could undercut local companies. Senior executives at Viking Line, an Aland-based ferry company which has seven ships, acknowledge that increased competition could threaten its business. Kent Nystrom, the company's deputy managing director, says: "There are ferry routes between England and France, Ireland and England, Sweden and Denmark and there will be a lot of ferries that will be idle next year and it is a possibility that some of them might try to move to the Baltic area and the traffic is open to anybody.
Once you meet the safety regulations, it's not restricted in other respects. This contrasts with other market restrictions which Aland has maintained to ensure the future viability of its economy. Restrictions on the rights of non-domiciled people to purchase land, or provide services on Aland are designed not only to protect local industry and employment, but also to make it difficult for the archipelago to become a tax haven, Mr Lindback says. Though subject to Finnish sovereignty, the archipelago, which was part of Sweden until the 19th century, has had its autonomous, demilitarised and neutral status recognised by international law.
The islanders have their own 30seat provincial parliament with legislative powers in areas such as education, local taxes and the police service subject to a right of veto by the Finnish president , their own government and their own flag. They elect one representative to the Finnish parliament. The encroachment of the EU has removed some of the splendid isolation which Alanders have so far enjoyed. Prices in restaurants and shops on the islands are currently in both Swedish kronor and Finnish markka. From next January, when the euro is introduced, Alanders will have another change to get used to - triple pricing.
Country Commercial Guides , U. Departments of Commerce and State will generally mention economic and legal issues of concern to the U. Other material appear in the Post Reports intended as guidance for U. Government employees assigned overseas and formerly published on the Department of State website, and the Foreign Affairs Manual , containing operational instructions and the State Dept. Visa Reciprocity and Civil Documentation finder , background information on local judicial and public records systems. For readers of French, several relevant loose-leaf publications with comparative-law content are published by Dalloz and by Juris-Classeur.
Additional sources may be found in print and online. Gibraltar is within the EU for some purposes, including free movement of persons. However, that agreement is otherwise unclear on the subject and there is limited law on point; so, the extent that EU law on free movement of goods applies remains arguable. The ECJ decision of Sept. United Kingdom non-implementation of directives on dangerous chemical substances, noise emission, packaging waste and genetically-modified organisms discusses the subject in some depth.
On immigration issues, see Regina v. A history of financial scandals including the Barlow-Clowes affair Regina v. Clowes ,  2 All E. Other references are listed in the relevant country outlines, below. With respect to EEA member states, note particularly the acquis regarding the relationship with member states of the EU and the Lugano Convention  on jurisdiction and the enforcement of judgments in civil and commercial matters. Switzerland has more than bilateral agreements with the EU; Wikipedia has a chronology of Switzerland-EU relations.
As to the history of the European monetary system, see.
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All the jurisdictions considered except North Cyprus and the Vatican are member states or subordinate entities of member states of the Council of Europe ; certain European Court of Human Rights cases see below have treated Turkey a signatory state as responsible for some acts of the North Cyprus administration. Much of the attractiveness of the micro-states derives from their tax position.
The importance of tax law and policy to the European micro-states is apparent from the European Union policy statements; an article by EU Commissioner Frits Bolkestein, published Feb. Online tax law resources fee based; but larger university law libraries are likely to subscribe to one or more include:. Although the U.
Treasury has seemingly retreated from its prior support of the OECD project against tax havens ,  the OECD has continued its project with European Union support, and its archives may be a source of useful material. The US and UK tax authorities are no less active in the pursuit of holders of unreported offshore accounts:. The United States claims an exorbitant jurisdiction to tax, including its citizens by descent who may never have been documented as such, never visited the United States, and never had any assets or income based there.
Current draft revisions to tax and extradition treaties could extend the reach of the U. To some extent tax crimes have already been assimilated to common-law fraud and money laundering, enabling extradition under existing law, but new provisions would eliminate the dual criminality rule , already seen with respect to the European Arrest Warrant for listed offenses.
Tax havens remain a means of reducing corporate and trust taxation, however, subject to rules relating to "shadow directors" effective control ; see. Conflict in tax matters with micro-states, and offshore jurisdictions generally, may result not only from contrived jurisdiction through trusts and legal entities but from facts, and occasionally doubt, in matters of domicile, residence, ordinary residence, habitual residence and nationality.
Dual residence may give rise to anomalies as well, such as Caron v. The Queen , Docket No. On the matter of offshore incorporation of trading entities corporate inversions, expatriation as a tax sparing measure, see:.
Oxford Public International Law: Autonomy
As the New Zealand Winebox case showed in connection with the Cook Islands it is not unknown for a foreign sovereign government to be complicit in a tax evasion scheme:. There is a general concern and distrust in relation to offshore jurisdictions where bank secrecy and lack of surveillance make tracing of funds difficult and facilitates not only tax evasion but organized crime; the essence of money laundering.
See Jack A. Blum et al. This writer's update of the GlobaLex article on laws relating to terrorism includes a discussion of the expansion of the scope of anti-terrorism legislation and practice to include many financial crimes. There is also a substantial economic literature on tax evasion and tax competition, e.
Several bibliographic and work-in-progress databases for law-and-economics are available to scholars:. A number of private firms and organizations offer tax data, although the reader will need to judge for him- or herself the reliability of the information provider:. A few private organizations are concerned with policy matters in relation to the states under review or with democracy or anti-corruption generally; an Internet search under " micro-states," "microstates" and "mini-states " should yield additional hits.
The most prominent of these in case law and law review articles has been Sealand :.
A part of Europe to remain forever duty-free
Some of the matters raised by Sealand are familiar to those who know the history of Radio Caroline , now updated by new developments in intellectual property, communications and data storage and handling. The question of micro-states is considered generally in Jorri C. A brief summary of the issues appears on the Swiss Government website. A Web search on "offshore" will yield, in addition to the inevitable scams and tax-evasion schemes, a number of hints for further research on company, LLC, trust and tax laws.
The OECD and the European Union in particular have undertaken to pressure these micro-states, and other jurisdictions which they consider to be tax havens and money-laundering venues, to tighten their laws and to cooperate in providing banking information to foreign law-enforcement agencies. Cases of foreign and international interest may be reported in the International Law Reports. Because of the short life span of web pages, readers confronted with a " Not Found" message or an obsolete page should run a search engine query using appropriate key words.
The University of York among other law faculty sites has links to other legal sites, by topic. Also see Project for a Common Law of Europe. These can be found with any search engine. There may be problems in displaying, transcribing and printing Icelandic text with non-Icelandic Macs especially , PCs, word processors and browsers. Modern laws published or reprinted in Greece and Cyprus use modern fonts ; when photoprinted from pres official gazettes, however, they will be in old fonts and occasionally isolated old characters appear in modern transcriptions of or citations to old laws.
Neither PCs nor Macs will display or print the "lightning bolt" koppa , used, for example, on one occasion in the Greek nationality code in referring to a prior law, and discussed on numerous Unicode online forums.