Available:*
Library | Item Barcode | Call Number | Material Type | Item Category 1 | Status |
|---|---|---|---|---|---|
Searching... | 30000010128687 | K1066 A57 2002 v.1 | Open Access Book | Great Book | Searching... |
Searching... | 30000010128688 | K1066 A57 2002 v.2 | Open Access Book | Great Book | Searching... |
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Summary
Summary
Confidentiality in Offshore Financial Law and Trusts and Related Tax Issues in Offshore Financial Law are now available together as a two-volume set. Each title provides detailed analysis of the law and practice relating to offshore finance, including money laundering issues, tax planning, asset protection, and the creation and management of trusts. They are valuable research tools for the practitioner and academic alike.
Author Notes
Dr Rose-Marie Belle Antoine is Programme Director of the graduate law programme at the University of the West Indies and a Senior Lecturer in Law. She is also an attorney-at-law and an international legal consultant, and has undertaken work on behalf of organisations such as the ILO, the World Bank, and the Inter-Development Bank.
Table of Contents
| Confidentiality in Offshore Financial Law |
| Part I Locating Confidentiality in Offshore Finance |
| 1 The Nature of the Offshore Financial Centre |
| 2 The Parameters of Offshore Confidentiality and its Justification |
| 3 Taxation and Confidentiality |
| Part II Disclosure Initiatives and the Erosion of Offshore Confidentiality |
| 4 Guiding Principles and Developments Toward Disclosure |
| 5 Legislative and Treaty Approaches to International Legal Assistance |
| 6 Money Laundering and Serious Crime |
| 7 Impact of Restraint Orders on Confidentiality |
| 8 Constitutional Protection of Privacy in Offshore Regimes: Challenges and Dilemmas |
| 9 The Privilege Against Self-Incrimination in Offshore Jurisprudence |
| 10 The Comity Principle and Confidentiality |
| 11 The OECD's Challenge to Offshore Confidentiality |
| 12 Conclusion: Challenges and Prospects |
| Trusts and Related Tax Issues in Offshore Financial Law |
| Part I The Place of the Offshore Trust in the Offshore Financial Centre |
| 1 Introduction |
| 2 The Anatomy and Development of the Offshore Financial Centre |
| Part II Fundamentals of the Offshore Trust |
| 3 The Trust as an Offshore Vehicle |
| 4 Types of Trust |
| Part III Problems to Avoid |
| 5 The Offshore Trust as a Sham |
| 6 Fraudulent Conveyances and the Offshore Trust |
| 7 Breach of Professional Duties Relating to Offshore Trusts |
| 8 Questions of Invalidity |
| Part IV Challenges to Offshore Trust Vehicles |
| 9 Countermeasures to Offshore Trust Tax Vehicles |
| 10 Changing Paradigms on Taxation and Jurisdiction to Tax |
| 11 The OECD and Harmful Tax Competition |
| 12 The Duty of Confidentiality |
| 13 Rights to Information |
| Part V Conflict of Laws and the Offshore Trust |
| 14 Jurisdiction and Choice of Law |
| 15 Enforcement of Offshore Judgements, Mareva Injunctions and Restraining Orders |
| 16 Capacity to Create the Trust and Validity |
| 17 Forced Heirship and the Recognition of the Trust in Civil Law Countries |
| Part VI Conclusion and Appendices |
| 18 Conclusion |
