Contents
List of figures page vii
List of tables viii
Preface xi
List of abbreviations xix

PART I The past 1
1 Linkages 3
2 The ‘Offshore’ environment 10
3 The service providers and the consumer (1) 37
4 The service providers and the consumer (2) 58
5 The significance of taxation 82
6 A description of regulatory and supervisory processes 116
7 The regulator and the regulatory authority 177
8 Money laundering 202
9 Some international organisations and groupings 230

PART II The present 259
10 Supranational focus (1): the Financial Stability Forum and the International Monetary Fund 261
11 Supranational focus (2): the Financial Action Task Force 287
12 Supranational focus (3): the Organization for Economic Cooperation and Development 307

PART III The future 331
13 Some problems ‘Offshore’ 333
14 Some problems ‘Onshore’ 345
15 Small islands and ‘Offshore’ 359
16 Some information on particular centres 373
17 The UK and ‘Offshore’ 388
18 The USA and ‘Offshore’ 400
19 Can the problems be identified? 422
20 Offshore's Future 433
21 How to assess an ‘Offshore Finance Centre’ 465
22 Conclusion 479

Appendix 1 491
Appendix 2 531
Index
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