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Booking positions in small offshore financial centers: focus on US global banks

Author

Listed:
  • Carmela d'Avino

    (ESC [Rennes] - ESC Rennes School of Business)

  • Mimoza Shabani

    (UEL - University of East London)

Abstract

Small offshore centres are home to the leading booking centres of global banks and facilitate their transactions across offices worldwide. This paper investigates the factors driving booking positions in offices located in small offshore centres, with a focus on US global banks. We find that global banks tend to increase their booking positions when liquidity conditions at the global and parent levels deteriorate and when banks' risk-taking increases through leverage. Our results suggest that lower tax levels and higher secrecy explain booking centres' localisation in small offshore countries.

Suggested Citation

  • Carmela d'Avino & Mimoza Shabani, 2023. "Booking positions in small offshore financial centers: focus on US global banks," Post-Print hal-04540432, HAL.
    • Handle: RePEc:hal:journl:hal-04540432
    DOI: 10.1504/IJBAAF.2023.10057910
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