The article analyses the attempts of trade unions organized in the International Transportworkers' Federation (ITF) to establish a system of multinational industrial relations and collective bargaining in the flags-of-convenience shipping. Although based on egoistic national special interests...

Although Switzerland is not a typical tax haven, Switzerlands legal system has some distinctive features that allows foreign individuals and companies to evade taxes. The most important is the distinction between tax evasion and tax fraud, with only the latter being a criminal offense. Therefore...