This special volume of the Comparative Law Yearbook of International Business is devoted to the offshore industry: an industry which is today flourishing and caters for clients ranging from multi-national corporations to high net worth individuals. The book contains separate chapters from all of the world's leading offshore jurisdictions and the authors describe the various vehicles available in their countries for minimizing liability to taxation. With the increasing interest in going offshore', competition is running high between the different jurisdictions and this has led to the...