Paul Beckett – författare

There is something visceral about ownership. This is mine; you can’t have it. This is mine; you can share it. This is ours. Try to find it.

Contemporary literature and investigative journalism are showing that the scale of the problem of tax evasion, money laundering, organised crime, terrorism, bribery, corruption and gross human rights abuses is vast.

Ownership – specifically, the quest to identify beneficial owners - has been chosen by national and international regulators as the touchstone, the litmus test in the fight back. An owner by definition must possess something for which they are financially accountable. But what is meant by "ownership"? This book explains why ownership is pivotal to accountability, and what ownership means in common law, civil law and Shariah law terms. It looks in detail at State, regional and international transparency strategies and at an equally powerful global private counter-initiative to promote beneficial ownership avoidance through the use of so-called "orphan structures". Where there is no owner, there is no accountability. The distinction between privacy and legitimate confidentiality on the one hand, and concealment on the other is explained with reference to commercial and trade law and practice, principles of corporate governance and applicable business human rights. This book introduces one further counter initiative: the phenomenon of transient ownership made possible through the use of cryptocurrency and the blockchain. The study concludes with a blueprint for action with recommendations addressed to states, international organisations, practitioners and other stakeholders.

There is something visceral about ownership. This is mine; you can’t have it. This is mine; you can share it. This is ours. Try to find it.

Contemporary literature and investigative journalism are showing that the scale of the problem of tax evasion, money laundering, organised crime, terrorism, bribery, corruption and gross human rights abuses is vast.

Ownership – specifically, the quest to identify beneficial owners - has been chosen by national and international regulators as the touchstone, the litmus test in the fight back. An owner by definition must possess something for which they are financially accountable. But what is meant by "ownership"? This book explains why ownership is pivotal to accountability, and what ownership means in common law, civil law and Shariah law terms. It looks in detail at State, regional and international transparency strategies and at an equally powerful global private counter-initiative to promote beneficial ownership avoidance through the use of so-called "orphan structures". Where there is no owner, there is no accountability. The distinction between privacy and legitimate confidentiality on the one hand, and concealment on the other is explained with reference to commercial and trade law and practice, principles of corporate governance and applicable business human rights. This book introduces one further counter initiative: the phenomenon of transient ownership made possible through the use of cryptocurrency and the blockchain. The study concludes with a blueprint for action with recommendations addressed to states, international organisations, practitioners and other stakeholders.

This book explores the extent of parallelism and cross-influence between Catholic Social Teaching and the work of the world’s oldest human rights institution, the International Labour Organisation (ILO).

Sometimes there is a mutual attraction between seeming opposites who in fact share a common goal. This book is about just such an attraction between a secular organisation born of the political desire for peace and justice, and a metaphysical institution much older founded to bring peace and justice on earth. It examines the principles evident in the teachings of the Catholic Church and in the secular philosophy of the ILO; together with the theological basis of the relevant provisions of Catholic Social Teaching and of the socio-political origins and basis of the ILO. The spectrum of labour rights covered in the book extends from the right to press for rights, i.e., collective bargaining, to rights themselves – conditions in work – and on to post-employment rights in the form of social security and pensions. The extent of the parallelism and cross-influence is reviewed from the issue of the Papal Encyclical of Pope Leo XIII Rerum Novarum (1891) and from the founding of the ILO in 1919.

This book is intended to appeal to lay, professional and academic alike, and will be of interest to researchers and academics working in the areas of international human rights, theology, comparative philosophy, history and social and political studies.

On 4 January 2021 it was granted an Imprimatur by the Roman Catholic Archbishop of Liverpool, Malcolm P. McMahon O.P., meaning that the Catholic Church is satisfied that the book is free of doctrinal or moral error.

This book explores the extent of parallelism and cross-influence between Catholic Social Teaching and the work of the world’s oldest human rights institution, the International Labour Organisation (ILO).

Sometimes there is a mutual attraction between seeming opposites who in fact share a common goal. This book is about just such an attraction between a secular organisation born of the political desire for peace and justice, and a metaphysical institution much older founded to bring peace and justice on earth. It examines the principles evident in the teachings of the Catholic Church and in the secular philosophy of the ILO; together with the theological basis of the relevant provisions of Catholic Social Teaching and of the socio-political origins and basis of the ILO. The spectrum of labour rights covered in the book extends from the right to press for rights, i.e., collective bargaining, to rights themselves – conditions in work – and on to post-employment rights in the form of social security and pensions. The extent of the parallelism and cross-influence is reviewed from the issue of the Papal Encyclical of Pope Leo XIII Rerum Novarum (1891) and from the founding of the ILO in 1919.

This book is intended to appeal to lay, professional and academic alike, and will be of interest to researchers and academics working in the areas of international human rights, theology, comparative philosophy, history and social and political studies.

On 4 January 2021 it was granted an Imprimatur by the Roman Catholic Archbishop of Liverpool, Malcolm P. McMahon O.P., meaning that the Catholic Church is satisfied that the book is free of doctrinal or moral error.

This book explores the connection between ownership, on one hand, and immunity from legal responsibility, on the other. It presents a definition of the concept of beneficial ownership, the reasons for its concealment, and failures in international legal structures and arrangements.

Globally, states confront complex crimes, such as corruption, tax evasion, doctrinal fanaticism, slave trafficking, terrorism and, war. At the personal level, men and women may seek to escape their creditors, to disinherit unwanted heirs, to cheat divorced partners, and to appear straightforward when this is not the case. The response of politicians and regulators has been a global state initiative to identify beneficial owners via public registers to promote transparency and accountability. Yet, at the same time, there is an equally powerful global and personal counter-initiative to promote beneficial ownership avoidance. Where there is no owner, there is no accountability.

This book examines what “ownership” means in legal terms across multiple legal systems and explains why singling out ownership as being pivotal to state and personal accountability is a strategy both flawed and disingenuous. It is argued that an apparent lack of political will coupled with shape-shifting definitions of ownership have resulted in tokenism. Particular attention is paid to those “orphan” structures which have evolved from standard models, or which have been designed for the purpose in each case of facilitating ownership concealment and avoidance. The author explains how the virtual world of the blockchain, crypto-assets and cryptocurrency, and virtual entities such as the Decentralised Autonomous Organisations (DAOs), all of which elude legal classification, have opened a new world of possibilities.

Applicable across all jurisdictions and legal systems, the book will be a valuable resource for academics, researchers, and policy-makers working in the areas of financial crime, regulation, compliance, business, and accountancy.

This book explores the connection between ownership, on one hand, and immunity from legal responsibility, on the other. It presents a definition of the concept of beneficial ownership, the reasons for its concealment, and failures in international legal structures and arrangements.

Globally, states confront complex crimes, such as corruption, tax evasion, doctrinal fanaticism, slave trafficking, terrorism and, war. At the personal level, men and women may seek to escape their creditors, to disinherit unwanted heirs, to cheat divorced partners, and to appear straightforward when this is not the case. The response of politicians and regulators has been a global state initiative to identify beneficial owners via public registers to promote transparency and accountability. Yet, at the same time, there is an equally powerful global and personal counter-initiative to promote beneficial ownership avoidance. Where there is no owner, there is no accountability.

This book examines what “ownership” means in legal terms across multiple legal systems and explains why singling out ownership as being pivotal to state and personal accountability is a strategy both flawed and disingenuous. It is argued that an apparent lack of political will coupled with shape-shifting definitions of ownership have resulted in tokenism. Particular attention is paid to those “orphan” structures which have evolved from standard models, or which have been designed for the purpose in each case of facilitating ownership concealment and avoidance. The author explains how the virtual world of the blockchain, crypto-assets and cryptocurrency, and virtual entities such as the Decentralised Autonomous Organisations (DAOs), all of which elude legal classification, have opened a new world of possibilities.

Applicable across all jurisdictions and legal systems, the book will be a valuable resource for academics, researchers, and policy-makers working in the areas of financial crime, regulation, compliance, business, and accountancy.

This book sails in uncharted waters. It takes a human rights-based approach to tax havens, and is a detailed analysis of structures and the laws that generate and support these. It makes plain the unscrupulous or merely indifferent ways in which, using tax havens, businesses and individuals systematically undermine and for all practical purposes eliminate access to remedies under international human rights law. It exposes as abusive of human rights a complex structural web of trusts, companies, partnerships, foundations, nominees and fiduciaries; secrecy, immunity and smoke screens. It also lays bare the cynical manipulation by tax havens of traditional legal forms and conventions, and the creation of entities so bizarre and chimeric that they defy classification. Yet from the perspective of the tax havens themselves, these are entirely legitimate; the product of duly enacted domestic laws.

This book is not a work of investigative journalism in the style of the Pulitzer Prize-winning authors of The Panama Papers, exposing political or financial corruption, money laundering or the financing of terrorism. All those elements are present of course, but the focus is on international human rights and how tax havens do not merely facilitate but actively connive at their breach. The tax havens are compromising the international human rights legal continuum.

This book sails in uncharted waters. It takes a human rights-based approach to tax havens, and is a detailed analysis of structures and the laws that generate and support these. It makes plain the unscrupulous or merely indifferent ways in which, using tax havens, businesses and individuals systematically undermine and for all practical purposes eliminate access to remedies under international human rights law. It exposes as abusive of human rights a complex structural web of trusts, companies, partnerships, foundations, nominees and fiduciaries; secrecy, immunity and smoke screens. It also lays bare the cynical manipulation by tax havens of traditional legal forms and conventions, and the creation of entities so bizarre and chimeric that they defy classification. Yet from the perspective of the tax havens themselves, these are entirely legitimate; the product of duly enacted domestic laws.

This book is not a work of investigative journalism in the style of the Pulitzer Prize-winning authors of The Panama Papers, exposing political or financial corruption, money laundering or the financing of terrorism. All those elements are present of course, but the focus is on international human rights and how tax havens do not merely facilitate but actively connive at their breach. The tax havens are compromising the international human rights legal continuum.