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Zusatztext Review from previous edition Informationen zum Autor Professor Rose-Marie Antoine is the Dean of the Faculty of Law and Professor of Labour Law and Offshore Financial Law at the University of the West Indies, St Augustine Campus. A Cambridge and Oxford scholar, Professor Antoine has lectured at universities in the USA, Cayman Islands and consults for governments and international organizations. She has drafted several statutes on diverse subject areas in the Commonwealth Caribbean, including the Confidential Relationships Amendment and Trust Amendment Bills of the TCI, the Labour Code of Saint Lucia and the CARICOM Harmonization of Labor Law Report, the blueprint for CARICOM labour reform. In 2012, Professor Antoine was elected by the OAS General Assembly as a Commissioner on the Inter-American Commission on Human Rights, Washington, where she is also the Rapporteur against Discrimination, the Rapporteur for Indigenous Peoples and headed the Unit on Economic, Social and Cultural Rights. Klappentext The only book to focus specifically on the fundamental issue of confidentiality and by extension, disclosure obligations, in offshore financial law. These important topics are addressed in full and the book includes analysis of recent treaties covering the subject and comparative coverage of key domestic legislation. Zusammenfassung The only book to focus specifically on the fundamental issue of confidentiality and by extension, disclosure obligations, in offshore financial law. These important topics are addressed in full and the book includes analysis of recent treaties covering the subject and comparative coverage of key domestic legislation. Inhaltsverzeichnis 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 towards Disclosure 5.: Legislative and Treaty Approaches to International Legal Assistance in Criminal Matters 6.: Money Laundering and Serious Crime 7.: Impact of Restraint Orders on Confidentiality Part III: Constitutional Concerns and Questions of Sovereignty 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 and Tax Information Flows ...
