| List of figures | page vii | |
| List of tables | viii | |
| Preface | xi | |
| List of abbreviations | xix | |
| PART I | The past | 1 |
| 1 | Linkages | 3 |
| 2 | The ‘Offshore’ environment | 10 |
| 3 | The service providers and the consumer (1) | 37 |
| 4 | The service providers and the consumer (2) | 58 |
| 5 | The significance of taxation | 82 |
| 6 | A description of regulatory and supervisory processes | 116 |
| 7 | The regulator and the regulatory authority | 177 |
| 8 | Money laundering | 202 |
| 9 | Some international organisations and groupings | 230 |
| PART II | The present | 259 |
| 10 | Supranational focus (1): the Financial Stability Forum and the International Monetary Fund | 261 |
| 11 | Supranational focus (2): the Financial Action Task Force | 287 |
| 12 | Supranational focus (3): the Organization for Economic Cooperation and Development | 307 |
| PART III | The future | 331 |
| 13 | Some problems ‘Offshore’ | 333 |
| 14 | Some problems ‘Onshore’ | 345 |
| 15 | Small islands and ‘Offshore’ | 359 |
| 16 | Some information on particular centres | 373 |
| 17 | The UK and ‘Offshore’ | 388 |
| 18 | The USA and ‘Offshore’ | 400 |
| 19 | Can the problems be identified? | 422 |
| 20 | Offshore's Future | 433 |
| 21 | How to assess an ‘Offshore Finance Centre’ | 465 |
| 22 | Conclusion | 479 |
| Appendix 1 | 491 | |
| Appendix 2 | 531 | |
| Index | 534 |