门户,道和堆:人们如何通过离岸结构隐藏财产所有权
Kristin Surak1, Johnathan Inkley2
1Department of Sociology, London School of Economics, London, UK.
The British journal of sociology
|January 9, 2026
概括
富有的个人使用离岸金融结构来保护资产. 这项研究揭示了离岸实体如何与英国房地产市场联系的独特模式,为政策提供了洞察力.
科学领域:
- 金融犯罪学 金融犯罪学
- 经济地理 经济地理
- 金融社会学 金融社会学
背景情况:
- 富有的个人利用离岸金融结构,如空公司,以保护资产.
- 离岸财富结构通常被狭义地概念化为逃税,忽视其关系复杂性.
研究的目的:
- 系统地分析离岸财富结构的模式,重点关注英国住宅房地产市场.
- 在离岸结构中识别和分类不同的形成模式.
- 提供对离岸注册和管理的管辖选择的见解.
主要方法:
- 对持有英国住宅物业的海外实体的分析.
- 隔离和检查海上结构的"入口层"和"作用层".
- 识别了三个间歇模式:全球道,选择性网关和自我堆叠器.
主要成果:
- 在流量和规模方面确定了一个特定的区域离岸电路.
- 发现了三种不同的离岸形成模式 (全球漏斗,选择性网关,自堆叠器).
- 证实了法人注册与复杂结构的司法管辖区使用的差异.
结论:
- 离岸财富结构是一个关系实践,具有可识别的模式和司法管辖区的变化.
- 调查结果提供了关于在离岸结构中如何使用不同的司法管辖区的间接证据.
- 该研究提供了对富人持有的个人财产离岸结构的范围,规模和构成的开创性分析.
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