“In most countries, extradition is not automatic. A hearing is usually required, with the person subject to extradition given the opportunity to argue his or her case. Some countries, such as Brazil, almost never allow extradition. Many refuse to return a person they deem to be wanted for ‘political’ offenses. Usually, an extradition request seeks persons facing criminal prosecution or an already convicted escapee, but there are other grounds for such official demands. Generally, tax offenses have not been extraditable. However, fraud per se is an extraditable offense, so a government that wants to pursue a tax case claims ‘tax fraud.'”
http://sovereign-investor.com/2013/07/19/if-edward-snowden-had-read-this-book/
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