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The purpose of this paper is: to determine how offshore outsourcing firms in the USA are involved in providing assistance to education and training the downsized/unemployed; and to conduct inter‐industry comparisons among offshore outsourcing firms to determine if there are differences in their degree of involvement in assisting education and training the downsized/unemployed.

This research is based on a survey of 51 firms in the USA that are listed as major offshore outsourcers and exporters of American jobs in “CNN's Lou Dobbs Exporting America website”.

The findings show that out of eight areas of corporate social activities included in the survey, offshore outsourcing firms indicated that they were least involved in providing or supporting training programs to the downsized/unemployed. However, we also found that offshore outsourcing firms were highly involved in providing assistance to charities and supporting private and public education.

The response rate in this survey was similar to other response rates for research conducted on similar topics. However, the sample size for the study is relatively small and results from larger sample sizes are required to make empirical generalizations with confidence.

The findings of this study are useful for USA policy makers who are dealing with the negative effects of offshoring. It also provides direction to offshoring firms on how to alleviate negative attitudes toward offshore outsourcing.

The paper is the first to investigate the contributions of offshore outsourcing firms to education and training the downsized/unemployed as part of their corporate social responsibility. Thus, it makes a significant contribution to the literature.

The Dim Sum bond market in Hong Kong, which allows China to regulate the amount of offshore yuans that flow back into the mainland, has grown steadily since its inception in 2007 and is expected to surpass in 2013 the threshold level that would attract insurers and long-term issuers to the market. Yet, the market has not matured sufficiently relative to the yuan deposit market in Hong Kong that has grown at a much faster pace on account of trade liberalization and the use of yuans in China’s international trade settlements. Even though Hong Kong has fulfilled its role as an offshore currency center for the yuan, it is being challenged by Taiwan, Singapore, and London in terms of being the premier location for the issuance of yuan-denominated bonds outside of Mainland China.

This paper aims to present a managerial framework that facilitates successful supplier selection and ongoing management for purchasing services from offshore suppliers.

This research is grounded in transaction cost theory and developed using data from case studies of six Fortune 500 firms that have a minimum of three years experience purchasing services from suppliers located in India.

Viewing the selection and management of suppliers for the purchase of offshore outsourced services as strategic in nature helps organizations ensure quality and low cost in the service delivery and also reduces complexity and associated risk to the organization.

The overarching limitation is the number and size of the companies being researched.

This research presents a framework to guide managers in reducing risk and improving performance in these complex service purchases. Formalizing the selection and management of offshore outsourced services and investing in supplier improvements/measurement was found to improve operating relationships and enhance the business‐to‐business relationship.

This research provides a supply management perspective on a relatively new phenomenon. There has been little academic research on business process offshoring and few theoretical insights to guide managers in the purchase of services from suppliers located in different geographies with different cultures and operating structures. This paper looks at this phenomenon from a US‐based perspective and provides guidelines for managers.

The purpose of this paper is to provide a brief overview of some common hedge fund structures and some of the tax considerations that are significant in choosing among these structures.

The focus of this article is US federal income tax considerations, particularly in the circumstance where the fund manager includes, at least in part, persons who are US individual taxpayers. The structures described here, including limited partnerships organized under US law, offshore investment companies, and master‐feeder structures, serve as basic building blocks for many other variations that may be appropriate, depending on a number of factors, including investment objectives (e.g. capital appreciation versus dividend income), anticipated investors (e.g. non‐US investors and investors subject to special regulatory regimes) and the composition of the investment managers (e.g. managers that include both US and non‐US principals).

Hedge funds must be structured carefully to avoid unfavorable US tax consequences and each structure has both advantages and disadvantages.

An essential summary of tax structures for hedge fund managers and advisers.

The purpose of this paper is to consider the activities of tax havens in the global financial markets and explore their role in providing a supply‐side stimulant for corrupt practices. It aims to argue that the corruption debate needs to shift to a second phase in which the role of tax havens as supply‐side stimulants features more prominently.

Based on the author's original research into the practices and activities of tax havens, the paper explores the operational features of tax havens, with particular focus on their role in providing opaque and complex offshore structures through which illicit financial flows can be routed to disguise their origins, method of transfer and true beneficial ownership. The paper explores how bankers, lawyers and accountants create complex and opaque offshore structures to facilitate economic crime and impede investigation.

Despite severe limitations imposed by the absence of rigorously researched statistical data on capital flows into and out of tax havens, the paper argues that the available data support the view that tax havens have become prominent features of the globalised capital markets, and their activities create a criminogenic environment in which illicit financial flows are easily disguised and hidden amongst legitimate commercial transactions. The paper notes that effective remedies are available to reduce financial market opacity, but political will is lacking to take effective action.

This paper tackles a new and under‐researched subject. Drawing on the author's experiences of working on a prominent tax haven for a total of 14 years, the paper brings attention to the impact of tax havens on international development.

The industrialisation of Hong Kong evolved in the late 1940s with the establishment of the textile and clothing industry. Following the practice of the textile pioneers, Hong Kong clothing entrepreneurs initiated foreign direct investment (FDI) as early as the late 1950s in order to evade the quantitative limitations on clothing exports into developed country markets. In‐depth literature search, survey and interviews have identified that the Hong Kong clothing industry is now in its fourth stage of migratory expansion. The search for export quotas or privileged access to developed countries has delineated the locations for offshore clothing production of Hong Kong firms.

The recent emergence of Chinese digital platform firms, whose size rivals that of the US platform giants, has attracted much popular interest. Given the size and increasing technical sophistication of these firms, there has been increasing interest in whether they have developed sufficient capacities and resources to become global-class competitors for the reigning US platform giants. The authors assembled a database of all overseas operations of the Chinese platform firms. Nine of them have foreign operations, with Tencent and Alibaba being the most important offshore investors. The authors describe the globalization patterns of these firms and analyze the strengths and obstacles to their globalization. Their globalization has proceeded on a number of vectors: first, these firms, with a few exceptions, when they have global strategies, have largely invested in firms with useful technology or content. One common strategy has been to follow Chinese customers abroad. Second, Chinese firms have made equity investments in a number of foreign Internet firms. And yet, in nearly all foreign markets, Chinese websites and apps still trail the US firms in market share and salience. Finally, Chinese investments are concentrated in proximate countries. Chinese platform firms, while having some state-of-the-art technologies, have a far smaller foreign presence than their US competitors do. Finally, the authors consider the implications of their research for discussions of whether emerging nation multinational firms require new theories for explaining their globalization.

In the increasingly complex international private banking system, intermediaries are often used to connect client and service provider for investment and advisory services. In the creation of offshore trusts, for example, intermediaries are often used to identify and screen the foreign investment institution to be used for financial investment services and asset administration. Private bankers need to manage such intermediary channels strategically. Presents an in‐depth study of intermediaries responsible for the referral of affluent clients to private banks for offshore trust services. Describes their participation in referral networks which determine their private bank selection decision‐making processes and institutional loyalty patterns

The purpose of this paper is to contribute towards development of a management framework for offshore business process outsourcing (BPO).

This paper utilises longitudinal case studies to identify success factors in managing offshore BPO via the captive model (i.e. wholly‐owned subsidiary).

Success in offshore BPO is based on a combination of cost savings, technical service quality and strategic issues, is specific to business context and will change over time. Choice of engagement model (e.g. captive operation or arms‐length contracting) is an important success factor. Advantages of captive centers arise from higher levels of relationship quality, trust and collaboration effectiveness.

This paper focuses on two global companies in two industry sectors (airlines and telecommunications), and both have adopted one particular BPO model (i.e. captive operation).

The paper contributes to scarce literature on offshore captive BPO operations, the most common but also least researched engagement model. The findings have practical implications for managers designing offshore BPO strategy.