The Evolution of Offshore: From Tax Havens to IFCs
Over the past 70 years, many smaller jurisdictions have evolved into international financial centres (IFCs). Although different in their historic origins and in the financial products and services they offer, IFCs share a common development path. Understanding that evolution can shed light on what the next decade is likely to bring.
Andrew P. Morriss & Charlotte Ku,
The Evolution of Offshore: From Tax Havens to IFCs,
Available at: https://scholarship.law.tamu.edu/facscholar/1391