Confidentiality in Offshore Financial Law and Trusts and Related Tax Issues in Offshore Financial Law are now available together as a two- volume set. Each title provides detailed analysis of the law and practice relating to offshore finance, including money laundering issues, tax planning, asset protection, and the creation and management of trusts. They are valuable research tools for the practitioner and academic alike. Table of Contents CONFIDENTIALITY IN OFFSHORE FINANCIAL LAW PART I - LOCATING CONFIDENTIALITY IN OFFSHORE FINANCE 1. The Nature of the Offshore Financial Centre 2. The Parameters of Offshore Confidentiality and its Justification 3. Taxation and Confidentiality PART II - DISCLOSURE INITIATIVES AND THE EROSION OF OFFSHORE CONFIDENTIALITY 4. Guiding Principles and Developments Toward Disclosure 5. Legislative and Treaty Approaches to International Legal Assistance 6. Money Laundering and Serious Crime 7. Impact of Restraint Orders on Confidentiality 8. Constitutional Protection of Privacy in Offshore Regimes: Challenges and Dilemmas 9. The Privilege Against Self-Incrimination in Offshore Jurisprudence 10. The Comity Principle and Confidentiality 11. The OECD's Challenge to Offshore Confidentiality 12. Conclusion: Challenges and Prospects OFFSHORE TRUSTS AND RELATED TAX ISSUES IN OFFSHORE FINANCIAL LAW PART I - THE PLACE OF THE OFFSHORE TRUST IN THE OFFSHORE FINANCIAL CENTRE 1. Introduction 2. The Anatomy and Development of the Offshore Financial Centre PART II - FUNDAMENTALS OF THE OFFSHORE TRUST 3. The Trust as an Offshore Vehicle 4. Types of Trust PART III - PROBLEMS TO AVOID 5. The Offshore Trust as a Sham 6. Fraudulent Conveyances and the Offshore Trust 7. Breach of Professional Duties Relating to Offshore Trusts 8. Questions of Invalidity PART IV - CHALLENGES TO OFFSHORE TRUST VEHICLES 9. Countermeasures to Offshore Trust Tax Vehicles 10. Changing Paradigms on Taxation and Jurisdiction to Tax 11. The OECD and Harmful Tax Competition 12. The Duty