Overview

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.

Full Product Details

Author:   Rose-Marie Antoine
Publisher:   Oxford University Press
Imprint:   Oxford University Press
Dimensions:   Width: 17.10cm , Height: 6.10cm , Length: 24.60cm
Weight:   1.945kg
ISBN:  

9780199270804

ISBN 10:   0199270805
Pages:   560
Publication Date:   14 April 2005
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Out of Print
Availability:   Out of stock  

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; OFFSHORE 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

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Author Information

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.

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