Results 171 to 180 of about 673 (224)
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Information exchange and the offshore financial centres
Journal of Financial Regulation and Compliance, 2002This 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.
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Gaining fluency in finance: globalisation/financialisation and offshore financial centres
Contemporary Politics, 2008Consultancy 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 ...
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Tax havens, offshore financial centres and the current sanctions regimes
Journal of Financial Crime, 2017Purpose 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.
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Offshore financial centres and the British Overseas Territories
2021Dominic Thomas-James
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The Role of Offshore Financial Centres in Globalization
Accounting Forum, 2003Capitalism is inherently crisis-ridden, but shows little sign of exhausting itself. It continues to develop new ways of reinvigorating itself and generating economic returns for capital. Globalization is considered to be the most advanced phase of capitalism.
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Abstract This chapter provides an update to national, international, and international policy standard setting efforts to reform the challenges that come from OFCs in corruption investigations and prosecutions, particularly secrecy jurisdictions. The chapter considers ongoing efforts to define OFCs. The chapter also provides an update to
Colin Nicholls +4 more
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Colin Nicholls +4 more
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Formality and Informality in Offshore Financial Centres
Social Identities, 2002One of the central features of an offshore financial centre (OFC) is that it operates outside of the customary regulatory systems experienced within mainstream 'onshore' banking systems. OFCs are thus limited in terms of formal regulatory bodies and formal rules and regulations which are in place.
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How Far Offshore? Monaco as a Financial Centre
Competition & Change, 2003Offshore financial centres (OFCs) are often characterised as the clearest expressions of global markets, as autonomous entities operating outside the regulatory controls of nation states. Research on the small but expanding OFC of Monaco, however, shows that relationships with major onshore states, namely France, can be quite close, and complex.
Matthew Donaghy, Michael Clarke
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2014
This chapter assesses the role of the EU in the regulation of tax evasion and tax avoidance. This role has historically been constrained by institutional limits on EU policy in the area of direct taxation and a severe collective action problem extenuated by an EU membership which includes a number of ‘tax havens’. The chapter argues in consequence that
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This chapter assesses the role of the EU in the regulation of tax evasion and tax avoidance. This role has historically been constrained by institutional limits on EU policy in the area of direct taxation and a severe collective action problem extenuated by an EU membership which includes a number of ‘tax havens’. The chapter argues in consequence that
openaire +2 more sources