An email has come my way advertising the following investment opportunity in St Kitts & Nevis:

A US$400,000 investment in the new Park Hyatt St Kitts development entitles the buyer to: An investment in shares of a globally recognized brand

Annual income estimated between 2%-5%

St Kitts Citizenship benefits (with passport)

Security with an international developer and globally recognized brand

Complimentary enrollment in the Hyatt Gold Passport Diamond Level, the highest tier of Hyatt’s guest loyalty programme. As one of the oldest of its kind in the world, the St Kitts & Nevis Citizenship by Investment Programme provides the following prime benefits: Fast processing of passport within four months

visa-free travel to more than 130 countries including Schengen Zone

No tax on worldwide income For more information please click here

So, buy your holiday apartment and get a passport thrown in for free with no worldwide taxation. Now why would that appeal to anyone?

As an example of a secrecy jurisdiction literally putting itself and its regulation - right down to citizenship - up for sale this one takes some beating. At the same time it shows just how tax haven activity is designed to undermine the very notion of the state whilst exploiting the power of the states that tax haven abuse captures to do so. The paradox and hypocrisy is all too apparent.

Have no doubt that when I and others suggest tax haven abuse is meant to challenge democracy, our way of life and the states that support it we mean it. Reducing the state and its processes to a commodity is part of the process of destroying it.