Offshore Finance

	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	534

Details