The offshore trust: a catalyst for development
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
Citation
Belle Antoine, R. (2007), "The offshore trust: a catalyst for development", Journal of Financial Crime, Vol. 14 No. 3, pp. 264-278. https://doi.org/10.1108/13590790710758486
Publisher
:Emerald Group Publishing Limited
Copyright © 2007, Emerald Group Publishing Limited