Ⅰ LOCATING CONFIDENTIALITY IN OFFSHORE FINANCE 3
1. The Nature of the Offshore Financial Centre 3
2. The Parameters of Offshore Confidentiality and its Justification 23
3. Taxation and Confidentiality 45
Ⅱ DISCLOSURE INITIATIVES AND THE EROSION OF OFFSHORE CONFIDENTIALITY 79
4. Guiding Principles and Developments Towards Disclosure 79
5. Legislative and Treaty Approaches to International Legal Assistance 117
6. Money Laundering and Serious Crime 145
7. Impact of Restraint Orders on Confidentiality 175
8. Constitutional Protection of Privacy in Off\shore Regimes—Challenges and Dilemmas 201
9. The Privilege Against Self-Incrimination in Offshore Jurisprudence 239
10. The Comity Principle and Confidentiality 273
11. The OECD’s Challenge to Offshore Confidentiality 313
12. Conclusion—Challenges and Prospects 325
Index 333