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Offshore Financial Centers – A Recent and Debatable Reality in World Finance

  • Cosma Sorinel

    ()

    („Ovidius” University of Constanta, Faculty of Economic Sciences)

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    Offshore Financial Centers (OFCs) have emerged as a rather recent and quite debatable reality in the world of international finance. So debatable is the issue that it does not even have a precise generally-accepted definition. Moreover, quite often confusion arises from the use of the more obscure term tax haven instead of OFC. Taxation, regulation, confidentiality, effects on international trade are some of the main aspects that give birth to debates on whether OFCs pose risks to the overall financial system or whether they are an incentive for investment into emerging markets and a beneficial competition that contributes to innovation in financial instruments and products and lowers costs of financial services worldwide.

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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/volum2011p2.pdf
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    Article provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.

    Volume (Year): XI (2011)
    Issue (Month): 2 (May)
    Pages: 268-272

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    Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:268-272
    Contact details of provider: Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice

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