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
