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The discipline of offshore financial law has developed substantially since the first edition of this book was published. The second edition updates the reader with developments in case law and legislation and also covers a more extensive range of offshore jurisdictions including new coverage of Switzerland, Dubai, Hong Kong, Alaska, Nevada, Singapore, and Liechtenstein. For ease of reference the new edition includes an introductory chapter which gives a summary of the legislative infrastructure in the various jurisdictions. This provides a quick guide to where to find answers on offshore financial law matters. Recognizing the importance of Islamic finance there is now a chapter on the Shari'a Trust in offshore financial law. Other new chapters focus on US 'Offshore' Trusts such as the Nevada and Alaska Trusts and the Foundation trust, a vehicle used in civil jurisdictions. Considering the impact of the G20 and more recent OECD discussions on confidentiality, disclosure, and tax issues, this new edition brings the reader up to date with the changing regulatory landscape concerning the offshore sector. All practitioners and scholars interested in offshore financial law will find this text to be an essential reference source on the law and practice in this sector.
"The papers assembled in this offering are the outcome of a path-breaking symposium on HIV and Human Rights organised by the University of the West Indies Cave Hill, in partnership with Pan Caribbean Partnership against HIV/AIDS (PANCAP) and The Joint United Nations Programme on HIV/AIDS (UNAIDS). An impressive gathering of international agencies, the judiciary, human rights experts, lawyers, NGO's, academics, activists, business persons, union representatives, politicians and persons living with HIV together discussed their concerns about stigma, discrimination and the denial of rights. It was clear at the end of the Symposium that HIV attracts a wide variety of human rights abuses. However, identifying the best means to address these can be controversial, as illustrated in the book. Is it through Constitutions and their provisions guaranteeing human rights generally? Or should redress be sought through the courts, or ordinary legislation? The urgency of the matter perhaps makes the latter a more attractive approach. The book also illustrates clearly the social and legal issues faced by the protagonists in the HIV challenge and considers the viewpoints of the policy makers, who must not only encourage new, more `rights' sensitive laws, but also counter societal prejudices which would mitigate against such transformational initiatives. Moreover, the influences of the international community, also represented in the work, must be harnessed. This then, is a diverse text, which considers the troubling, topical and important issue of HIV from a variety of angles and provides a significant contribution to the literature on the subject."
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