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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.

Fueled by oil money and the powerful belief of its people in the transforming power of education, the Nigerian university system may be expanding proportionately faster than any major system in the world. Consisting of only five universities (Ibadan, Nsukka, Ife, Lagos, and Ahmadu Bello in Zaria) during most of the first decade of independence, the 1970s have seen successive additions until the current projected number of universities is thirteen (spread among the twelve states that existed until 1976). The Nigerian government has indicated that it will try to hold the line at thirteen and not go through another round of new university creation so that each of the present nineteen states would have its own university. But even granting the leaders' success in this resolve, the present commitments themselves mean that the university system will double in size between 1977 and the first years of the 1980s.

Intro -- Acknowledgements -- Contents -- Prologue: The US Tax Havens -- Chapter 1 Where are the tax havens? -- Chapter 2 What is a "tax haven"? -- Chapter 3 Becoming a tax haven -- Chapter 4 Smoke and mirrors - privacy versus secrecy -- Chapter 5 Beneficial ownership - transparency and concealment -- Chapter 6 Chimeric solutions and where to find them -- Chapter 7 Global impact -- Chapter 8 Domestic impact -- Chapter 9 Afterword -- Index.