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.
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