Financial Regulation and Supervision Offshore: Guernsey, a Case Study

Christopher M. Marchant

Chapter 9 in Offshore Finance Centres and Tax Havens, 1999, pp 212-229 from Palgrave Macmillan

Abstract: Abstract The Bailiwick of Guernsey is a jurisdiction covering the islands of Guernsey, Alderney, Sark and Herm and lies in the English Channel, closer to France than to the United Kingdom. It has its own parliaments (the States of Guernsey, the States of Alderney and the Chief Pleas of Sark) and its own legislatures. It is not part of the UK or a dependency of the UK but is rather an appanage of the British Crown. Along with the Bailiwick of Jersey it is the final vestige of the Duchy of Normandy. The UK is responsible for the islands (together known by the geographical description as the Channel Islands) purely for their international relations and defence (which are duties carried on by the UK government on behalf of the Crown). The Channel Islands are not EU members, nor are they associate members. Their relationship to the EU is governed by Protocol 3 to the UK’s Accession to the Treaty of Rome. Guernsey was included in the UK’s signature to the OECD.

Date: 1999
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DOI: 10.1007/978-1-349-14752-6_9

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