↑ This is the IMF 2007 definition, however, it is almost identical to the general academic definition, and the other FSF–IMF–definitions of an OFC, see § Definitions.
↑ It is common to see lists of "Offshore Financial Centres" that are a subset of the FSF–IMF OFC list, restricted to the locations that are small islands (e.g. Jersey, Bermuda, Gurnsey etc.)
↑ It is common to see lists of "Offshore Financial Centres" that are a subset of the FSF–IMF OFC list, restricted to the locations that are small islands (e.g. Jersey, Bermuda, Gurnsey etc.)
1 2 3 4 5 6 7 The 104 jurisdictions in the IMF's 2007 quantitative study sample, did not include several of those in the IMF–FSF 2000 lists that are generally recognised as tax havens or OFCs, such as Andorra, the British Virgin Islands, Liberia, Liechtenstein, Maldives, Marshall Islands, Monaco, Montserrat, and the U.S. Virgin Islands. This may be remedied if more countries begin to collect and supply relevant data, needed in the quantitative study, which is being attempted through the IMF’s Information Framework Initiative
↑ Mainly the Cayman Islands, Bermuda, and the British Virgin Islands
1 2 3 This is a complex area and is considered core to the original development of OFCs back in the 1960s and 1970s, and their role in the Eurodollar and Eurobond markets and other such "offshored" capital markets reliant on "international" pools of capital,[19]
1 2 3 4 Ta-neutral is a term that OFCs use to describe legal structures where the OFC does not levy any taxes, duties or VAT on fund flows into, during, or exiting (e.g. no withholding taxes) the vehicle. Major examples being the Irish Qualifying investor alternative investment fund (QIAIF), and the Cayman Islands SPC.
1 2 Does not provide the Financial Stability Forum with sufficient economic data to be included in their tables of OFIs
