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The offshore trust: a catalyst for development

Rose‐Marie Belle Antoine (Faculty of Law, University of the West Indies, St Michael, Barbados)

Journal of Financial Crime

ISSN: 1359-0790

Article publication date: 24 July 2007

1245

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.

Keywords

Citation

Belle Antoine, R. (2007), "The offshore trust: a catalyst for development", Journal of Financial Crime, Vol. 14 No. 3, pp. 264-278. https://doi.org/10.1108/13590790710758486

Publisher

:

Emerald Group Publishing Limited

Copyright © 2007, Emerald Group Publishing Limited

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