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The United Kingdom Ambivalence on Preservation of British Virgin Islands Status Quo as Tax Havens 2016

*Ratelia Nabila Syahla  -  Departemen Hubungan Internasional, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Diponegoro, Indonesia
Ika Riswanti Putranti  -  Departemen Hubungan Internasional, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Diponegoro, Indonesia
Sheiffi Puspapertiwi  -  Departemen Hubungan Internasional, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Diponegoro, Indonesia

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Abstract
2016 was highlighted as the year of the biggest and scandalous tax havens report in all
over the world: the Panama Papers. This report contributes into country initiation in tax
contribution and tax evasion criminalization. It highlights and offers new concept of tax
havens by providing the new definition in offshore utilization as a part of tax havens
scheme. Hence this thesis focuses on UK and BVI (British Virgin Islands) relations on
how they form mutual relations in tax havens network and give a detrimental effect toward
tax contribution. United Kingdom and British Virgin Islands form an umbilical relations as
overseas territory and part of their financial services, hence their presence as part of United
Kingdom tax havens assesses as part of United Kingdom contrary and ambivalance.
Therefore this research focuses on how hegemonic country preserved their relations with
their former colony into one affiliation, and aims on how harmful London curbs their
former colony as a part of their offshore nexus in tax havens.
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Keywords: Offshore, tax havens, United Kingdom, Panama Papers

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