Offshore Tax Strategies by Vernon Jacobs and Richard Duke is a concise, plain English introduction to the U.S. tax rules for cross border investments, foreign trusts, foreign corportions and other foreign entities owned by U.S. citizens or residents. Jacobs is a CPA with a focus on international tax law and Duke is an attorney with a concentration in international tax law.

Diploma Thesis from the year 2008 in the subject Politics - Region: Middle and South America, grade: 1,3, Free University of Berlin, language: English, abstract: (...) The present thesis seeks to contribute to substantial answers to this question. Its subject is a set of regulatory measures taken by the Argentinean Corporate Supervisory Board Inspección General de Justicia (IGJ) between 2003 and 2005. One of their alleged aims is to counteract offshore tax evasion through a ban of the aforementioned shell companies, an approach which is deemed to be unique and novel worldwide. The venture of the IGJ rests on the assumption that the bona fide-treatment of the latter's legal person is crucial for cross-border tax evasion. Designed as an explorative case study, the thesis' central interrogative is about the normative-judicial scope and the factual impact of IGJ's policy on offshore tax evasion. Much of the data underlying the answers given henceforth has been collected through a two-months field research in Buenos Aires. The structure of the thesis is as follows: The second chapter opens with a brief section of definitions of key terms used thereafter (2.1). Section two (2.2) seeks to clarify the practical relevance of the subject and to establish and engross its links to two theoretical debates. Thereby, the central question and two related hypothesis will be carved out (2.3). In the following section (2.4), the subject is circumscribed. Epistemological and broad methodological issues are addressed in section 2.5, sources and formal issues are presented in 2.6. The field research and interview methodology are subject of section 2.7. The third chapter is dealing mostly in a descriptive way with the legal context of the IGJ-norms (3.1), focuses on institutional and general administrative issues in relation to their implementation (3.2), presents the regulations in question chronologically (3.3) and eventually summarizes the mayor issues relevant for the subsequent analy

The fallout from the financial crisis of 2007-8, HSBC Suisse in 2015, and the Panama Papers in 2016 has generated calls for far more vigorous and punitive responses to tax evasion and greater international co-operation against mechanisms for giving anonymity to the ownership of property. One mechanism to ensure compliance is the use of the criminal justice system. The announcement in 2013 by the then Director of Public Prosecutions, Keir Starmer, of a policy of increasing rates of prosecution for tax evasion raised squarely the issue of whether increased involvement of criminal law and criminal justice in tax evasion would be justifiable or not. The relationship between tax evasion and the proceeds of crime is taking on increasing importance: treating the 'proceeds of criminal tax evasion' as falling within the 'proceeds of crime' regime inevitably expands the scope of both. In this book, Peter Alldridge considers the development of the offences and the relationship between tax evasion offences and other criminal offences; the relevant rules of evidence; prosecution structures, decision-making processes, and alternatives to prosecution. Specific topics include offshore evasion and the relationship of tax evasion with other crimes and aspects of the criminal justice system. A topical and lively discussion of a heated debate.

Informed by world-systems analysis, this book examines the shifting patterns of accommodation and resistance to the offshore world, with a particular focus on Mauritius as a critical but underappreciated offshore node mediating foreign investment into India and Africa. Drawing on a large pool of financial data and elite interviews, the authors present the first detailed comparative study of the Mauritius–India and Mauritius–Africa offshore relationships. These relationships serve as indicative test cases of the contemporary global tax reform agenda and its promise to rein in offshore finance. Whereas India’s economic power and multilateral track record have enabled it to actively shape this agenda and implement it in a robust manner, most African countries have found themselves either unable to meet its stringent criteria or unwilling to do so out of fear that it might discourage investment. Its impact on offshore financial centers has likewise been limited. A few of the least sophisticated ones appear to have fallen by the wayside, but the rest have either remained largely unaffected, or, like Mauritius, succeeded in consolidating their operations and surviving the current round of regulatory headwinds. The findings suggest that the contemporary global tax reform agenda has thus far not only failed to make good on its promise but also actually reinforced numerous existing power hierarchies. The Uneven Offshore World is written in an accessible style and aimed at readers without specialized knowledge of tax issues.