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Offshore financial centres: the political economy of regulation

European Journal of Law and Economics, 2008
This paper claims that the regulation profile of the Offshore Financial Centres (OFCs) with respect to the international standards defined to prevent potentially harmful phenomena—such as aggressive taxation, financial instability, money laundering and terrorism finance—depends on their specific structural features.
Donato Masciandaro
exaly   +3 more sources

Offshore Financial Centres in the Caribbean

2021
Part I of this chapter is a comprehensive overview of two main offshore financial centres in the Caribbean. These centres include The Bahamas and the Cayman Islands. A look at the general profile of each centre, including an overview of their offshore financial sectors and the anti-money laundering and anti-tax evasion regimes instituted in each ...
exaly   +2 more sources

Information exchange and the offshore financial centres

Journal of Financial Regulation and Compliance, 2002
This paper considers supranational initiatives ‐ particularly those emanating from the Organisation for Economic Co‐operation and Development, the Financial Action Task Force and the Financial Stability Forum ‐ proposing changes in the regulation of offshore financial centres.
exaly   +2 more sources

Tax havens, offshore financial centres and the current sanctions regimes

Journal of Financial Crime, 2017
Purpose This paper aims to articulate the complexities posed by tax havens and offshore financial centres (OFCs) in the global fight against financial crimes such as tax avoidance and money laundering. It suggests possible measures to mitigate the effect of tax avoidance on economic development of countries, especially less developed poor countries.
exaly   +2 more sources

Gaining fluency in finance: globalisation/financialisation and offshore financial centres

Contemporary Politics, 2008
Consultancy discourse in the area of creating and destroying value for shareholders is held together by a shared framework which sees SV as a legitimate objective. However, consultancy discourse in the area of tax neutrality or minimisation, fund management and private banking is often subordinated by portrayals of OFCs, particularly of the Caribbean ...
exaly   +2 more sources

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