Spitz and Clarke: Offshore Service

The Service is split into three parts spread over five binders with five accompanying volumes of bound case reports.

Part A - Contains general and introductory chapters of the Service as follows:

• Introduction;
• OECD Initiatives on Transparency and Exchange of Tax Information;
• Anti-Money Laundering Initiatives;
• International Anti-Money Laundering Initiatives;
• Anti-Money Laundering Initiatives in the United Kingdom and Other Selected Jurisdictions;
• General Anti-Avoidance Rules;
• United Kingdom Anti-Avoidance Rules;
• United States Anti-Avoidance Rules.

Part B - Consists of chapters on the individual jurisdictions, some of which also have relevant company, trust and partnership law reproduced alongside the commentary. Other laws, such as those regulating the conduct of financial services may also be included where applicable.

The jurisdictions currently included are:

• Bahamas*,
• Barbados,
• Bermuda*,
• British Virgin Islands*,
• Cayman Islands*,
• Cook Islands*,
• Costa Rica,
• Cyprus*,
• Gibraltar*,
• Guernsey*,
• Hong Kong,
• Ireland,
• Isle of Man*,
• Israel,
• Jersey*,
• Labuan*,
• Liechtenstein*,
• Luxembourg,
• Malta,
• Mauritius*,
• Monaco*,
• Netherlands,
• Netherlands Antilles*,
• New Zealand,
• Panama,
• Singapore*,
• Switzerland,
• Turks and Caicos Islands*

(*denotes those jurisdictions where legislation is also reproduced).

Part C - Is made up of relevant case reports from many of the jurisdictions mentioned above. Case reports are held initially in the looseleaf but when sufficient are to hand they are extracted and published in a bound volume.