Results 181 to 190 of about 673 (224)

Offshore Financial Centres: Explaining the Regulation

SSRN Electronic Journal, 2006
This paper claims that the regulation profile of the Offshore Financial Centres (OFCs) 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.
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Offshore Financial Centres in the Caribbean: Prospects in a New Environment

The World Economy, 2005
This paper reviews the development of offshore financial activities in the English-speaking Caribbean islands and takes stock of the size of these sectors today, and analyses the future prospects. A number of Caribbean jurisdictions are market leaders in the offshore products they offer and have identified the growth of this sector as a development ...
Oral H. Williams, Esther C. Suss, Chandima Mendis   +2 more
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Implementing International Financial Standards in the Offshore Financial Centres

Journal of Financial Crime, 2002
Offshore finance, the provision of financial services to non‐residents, includes the traditional bank activities of the borrowing and lending of money together with other services such as fund management, insurance, trust business, tax planning and international business corporations (IBCs).
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The offshore financial centres issue and Switzerland's position

Journal of Banking Regulation, 2001
The international environment in which financial markets are developing is subject to rapid change. Three years ago, the G7 provided the impetus for a comprehensive campaign against the regulatory loopholes in offshore financial centres. The purpose of this paper is to analyse in greater detail the challenges presented so far in ongoing discussions of ...
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Determinants of the Distribution of Eurodollar Deposits in Offshore Financial Centres

2013
Hong Kong has rapidly developed as the premier offshore RMB business centre in recent years. In particular, a turning point occurred in 2010 when a series of path-breaking measures were introduced. These measures include the expansion of the RMB trade settlement pilot scheme in June 2010 and the amended Clearing Agreement in July 2010.1 As an indicator
Jim Wong, David W. Y. Leung
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Are offshore financial centres the product of global markets? A sociological response

Economy and Society, 2003
Clearly the globalization of finance has provided opportunities for OFCs to emerge. From a sociological perspective it is argued, however, that closer analysis demands respect for their diversity and even idiosyncrasy. Analytical concepts are offered to situate this diversity and to develop a more reflexive understanding of the processes through which ...
Matthew Donaghy, Michael Clarke
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Cyprus: An Emerging Offshore Banking and Financial Centre

1995
Up to now we have been concerned with the onshore banking activity in Cyprus. In this chapter, we will examine the offshore banking sector, its establishment, growth and prospects. We will examine, first, the factors that are known to attract foreign banks and financial services companies in general to the island.
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Les centres financiers offshore du monde britannique

Norois, 1993
ABSTRACT Offshore centres such as Bermuda, Jersey, Guernsey, the Isle of Man, provide generous tax advantages to footloose businesses seeking a liberal environment. Although a member of the European Community, the Republic of Ireland was able to set up an International Financial Services Centre in Dublin that offers similar advantages ...
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All at Sea: The Misguided War on Offshore Financial Centres

SSRN Electronic Journal, 2019
Corporate taxes are inefficient and have disproportionate deadweight costs. The optimal corporate tax rate is zero. Most voters are easily deluded into thinking that corporate taxes impose no cost on them, and politicians around the world have cut corporate tax rates, not because they have decided to put the welfare of the population ahead of electoral
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Criminalisation of the Use of Offshore Financial Centres in the United Kingdom

SSRN Electronic Journal, 2014
This article proposes an analysis of the evolution of the British strategy, alone or as part of an international organization, to criminalize the use of offshore financial centres (OFCs). As the analysis focuses on the use of OFCs in their modern shape, it will encompass the decades from the 1960s to 2014.
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