The material presented in this Guide, which is to be regularly updated to reflect a constantly changing environment, is intended to assist the reader with an understanding of what is actually taking place, at inter-governmental and at governmental levels, in the major jurisdictions that deal with the offshore world and in the major offshore centres.
The purpose of this Guide is to brief the reader in summary, but also to enable them to access deeper resources and more detailed information. We set out a summary of the current proposals or initiatives affecting the major offshore financial centres, the effects of such proposals or initiatives and the standing of these major offshore centres in the more formalised assessment process that is being undertaken through organisations such as the OECD and the G20.
This is a constantly changing scene and we encourage readers to take expert advice in their own jurisdiction relating to proposed or impending changes to tax laws or the regulatory environment which may affect any business they already have or that they are contemplating establishing in the offshore world.