Regulation Of Offshore E-commerce: Update Of Anti-offshore Initiatives

As indicated in the summary entitled “International Offshore Financial Centers Taxation Regime,” various international organizations, including the OECD and the G7, have launched a concerted attack on International Offshore Financial Centers (“IOFCs.”) These anti-offshore initiatives, which were launched a few years ago, have had a significant influence on the legislations and practices of IOFCs. Keeping track of these changes is indispensable.

The following questions have been addressed in this article:

What are the main anti-offshore initiatives?
How did offshore jurisdictions react to these initiatives?
What is the current status of these initiatives?

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