There is a perception that secrecy about offshore is encouraged to obfuscate tax evasion and money laundering. McCann provides a detailed analysis of the global offshore environment, outlining the extent of the information available and how it might be used in assessing the quality of individual jurisdictions.
Contents
1. Linkages; 2. The 'offshore' environment; 3. The service providers and the consumer (1); 4. The service providers and the consumer (2); 5. The significance of taxation; 6. A description of regulatory and supervisory processes; 7. The regulator and the regulatory authority; 8. Money laundering; 9. Some international organisations; 10. Supranational focus (1) - FSF and IMF; 11. Supranational focus (2) - FATF; 12. Supranational focus (3) - OECD; 13. Some problems offshore; 14. Some problems on-shore; 15. Small islands and offshore; 16. Information on particular centres; 17. UK and offshore; 18. US and offshore; 19. Can the problems be identified?; 20. Does 'offshore' have a future?; 21. How to assess an OFC; 22. Conclusion.
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