The Evolution of Offshore: From Tax Havens to IFCs Academic Article uri icon


  • Over the past 70 years, many smaller jurisdictions have evolved intro international financial centres (IFCs). Although different in their historic origins and in the financial products and services they offer, IFCs share a common development path. Understanding that evolution can shed light on what the next decade is likely to bring.

author list (cited authors)

  • Morriss, A. P., & Ku, C.

publication date

  • January 1, 2020 11:11 AM