The Offshore Interface: Tax Havens in the Global Economy

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Editorial Reviews

Booknews
Analyzes the role of tax havens and offshore finance centers (OFCs) in the emerging global economy. Discusses who uses OFCs, how they work, and their development over the past 30 years, and explores the ways in which OFCs undermine national governments' abilities to impose higher taxes on individuals and companies, facilitate money laundering, and weaken the power of national and international supervisory bodies to regulate the global financial system. Includes a case study on the growth of an OFC and its impact on a small island. Annotation c. by Book News, Inc., Portland, Or.
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Product Details

  • ISBN-13: 9780312164126
  • Publisher: St. Martin's Press
  • Publication date: 1/28/1997
  • Pages: 288

Table of Contents

List of Tables
List of Illustrations
Acknowledgements
List of Abbreviations
1 How Tax Havens and Offshore Finance Centres Operate: Taxation and Secrecy 1
2 Offshore Finance in London, Regulation and Eurocurrencies 37
3 The Relationship between the Onshore State and Offshore Territories 68
4 Area Study: Caribbean Island OFCs and Onshore States 95
5 Location, Technology and the Development of OFCs 120
6 Jersey Case Study: Part 1 137
7 Jersey Case Study: Part 2 172
8 The Outlook for OFCs 201
Notes 226
Appendix A 233
Bibliography 238
Glossary 255
Index 258
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