The Offshore Interface: Tax Havens in the Global Economy

ISBN-13: 9780333616970 / Angielski / Twarda / 1996 / 272 str.

Mark P. Hampton

Opis

This book opens up the secret world of tax havens and offshore finance centres (OFCs), a vast offshore business valued at over one trillion US dollars. It is a timely and original analysis of the role of OFCs in the emerging global economy. The book discusses who uses OFCs, how OFCs work and what drives their development. Extensive use of case study material from Jersey illustrates the growth of a successful OFC and its impact upon a small island.

Spis treści

How Tax Havens and Offshore Finance Centres Operate: Taxation and Secrecy - Offshore Finance in London, Regulation and Eurocurrencies - The Relationship between the Onshore State and Offshore Territories - Area Study: Caribbean Island OFCs and Onshore States - Location, Technology and the Development of OFCs - Jersey Case Study: Part 1 - Jersey Case Study: Part 2 - The Outlook for OFCs - Notes - Appendices - Bibliography - Glossary