The offshore trust: a catalyst for development

Rose‐Marie Belle Antoine

Journal of Financial Crime, 2007, vol. 14, issue 3, 264-278

Abstract: Purpose - To illuminate a new field of legal study – offshore financial law, especially the offshore trust and how it impacts on financial crime. Design/methodology/approach - Analytical approach to case law and legislation relevant to the topic. Findings - Offshore financial law and offshore trusts are innovative, dynamic vehicles for trust and tax planning internationally but have to address avenues for financial crime. Originality/value - Original and pioneering research into a new area of law. Practitioners in finance law, trusts and tax, academics, legal regulators, accountants and other finance practitioners will find it particularly helpful.

Keywords: International finance; Tax havens; Tax planning; Trusts; Crimes (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfcpps:13590790710758486

DOI: 10.1108/13590790710758486

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