Confidentiality in Offshore Financial Law | |
Locating Confidentiality in Offshore Finance | |
The Nature of the Offshore Financial Centre | |
The Parameters of Offshore Confidentiality and its Justification | |
Taxation and Confidentiality | |
Disclosure Initiatives and the Erosion of Offshore Confidentiality | |
Guiding Principles and Developments Toward Disclosure | |
Legislative and Treaty Approaches to International Legal Assistance | |
Money Laundering and Serious Crime | |
Impact of Restraint Orders on Confidentiality | |
Constitutional Protection of Privacy in Offshore Regimes: Challenges and Dilemmas | |
The Privilege Against Self-Incrimination in Offshore Jurisprudence | |
The Comity Principle and Confidentiality | |
The OECD's Challenge to Offshore Confidentiality | |
Conclusion: Challenges and Prospects | |
Trusts and Related Tax Issues in Offshore Financial Law | |
The Place of the Offshore Trust in the Offshore Financial Centre | |
Introduction | |
The Anatomy and Development of the Offshore Financial Centre | |
Fundamentals of the Offshore Trust | |
The Trust as an Offshore Vehicle | |
Types of Trust | |
Problems to Avoid | |
The Offshore Trust as a Sham | |
Fraudulent Conveyances and the Offshore Trust | |
Breach of Professional Duties Relating to Offshore Trusts | |
Questions of Invalidity | |
Challenges to Offshore Trust Vehicles | |
Countermeasures to Offshore Trust Tax Vehicles | |
Changing Paradigms on Taxation and Jurisdiction to Tax | |
The OECD and Harmful Tax Competition | |
The Duty of Confidentiality | |
Rights to Information | |
Conflict of Laws and the Offshore Trust | |
Jurisdiction and Choice of Law | |
Enforcement of Offshore Judgements, Mareva Injunctions and Restraining Orders | |
Capacity to Create the Trust and Validity | |
Forced Heirship and the Recognition of the Trust in Civil Law Countries | |
Conclusion and Appendices | |
Conclusion | |
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