This book describes the jurisdiction of the Isle of Man, an island within the Irish Sea with about 85.000 inhabitants. Man is neither part of the European Union nor the United Kingdom but one of the British Isles. The thesis focuses on its commercial, company, trust and partnership law and compares it with English law. Common assumptions about this "tax haven", which is a Crown Dependency, are challenged and refuted. The high regulatory standard of the internal self-governed Island with its own legislation and courts is exemplified in the areas of Anti-money laundering, company, bank and trust law e.g., likewise its relationship with the EU. The author analyses Manx common and statutory law from a jurisprudential and a practical perspective and thereby makes it accessible to German scholars and practitioners for the first time, who can not resort to English textbooks - because there are virtually none.
