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The apparently relentless war waged against offshore financial centres in recent years has hit at the businesses of many of the world’s offshore financial centres. But the offshore jurisdictions are nothing if not resourceful, and while initiatives such as the Organisation for Economic Cooperation and Development’s ‘harmful tax regimes’ campaign and, more recently, the European Union’s (EU’s) Savings Tax Directive have deprived the offshore financial centres of some income streams, particularly in the private client area, other forms of offshore work have been booming. Just as one door is closed on them by onshore tax authorities and regulators, another opens; most recently this has come in the form of investment funds work.

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