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An offshore financial centre (OFC), though not precisely defined, is usually a small, low-tax jurisdiction specializing in providing corporate and commercial services to non-resident offshore companies, and for the investment of offshore funds.〔Moran Harari, Markus Meinzer and Richard Murphy (October 2012) ("Financial Secrecy, Banks and the Big 4 Firms of Accountants" ) ''Tax Justice Network''〕 The term was coined in the 1980s.〔''Offshore Financial Centers'', Richard Roberts, ISBN 1-85898-155-7〕 Academics Rose & Spiegel,〔(Royal Economic Society ). Res.org.uk. Retrieved on 2011-11-02.〕 Société Générale,〔()〕 and the International Monetary Fund (IMF)〔(Concept of Offshore Financial Centers: In Search of an Operational Definition; Ahmed Zoromé; IMF Working Paper 07/87; April 1, 2007 ). (PDF) . Retrieved on 2011-11-02.〕 consider offshore centres to include all economies with financial sectors disproportionate to their resident population: Academics opt for a similar definition focus on the non-resident business and cross-border elements: ==Definition== Whether a financial centre is to be characterized as "offshore" is a question of degree.〔(On or Off? ). CFO.com (2007-03-01). Retrieved on 2011-11-02.〕 Indeed, the IMF Working Paper cited above notes that its definition of an offshore centre would include the United Kingdom and the United States, which are ordinarily counted as "onshore" because of their large populations and inclusion in international organisations such as the G20 and OECD.〔(''Concept of Offshore Financial Centers: In Search of an Operational Definition'' ), IMF Working Paper〕 The more nebulous term "tax haven" is often applied to offshore centres, leading to confusion between the two concepts. In ''Tolley's International Initiatives Affecting Financial Havens''〔Tim Bennett (2001) ''Tolley's International Initiatives Affecting Financial Havens''. ISBN 0-406-94264-1.〕 the author in the Glossary of Terms defines an "offshore financial centre" in forthright terms as "a politically correct term for what used to be called a tax haven." However, he then qualifies this by adding, "The use of this term makes the important point that a jurisdiction may provide specific facilities for offshore financial centres without being in any general sense a tax haven." A 1981 report by the US IRS concludes, "a country is a tax haven if it looks like one and if it is considered to be one by those who care."〔(States IRS, Tax Havens and their Use by United States Taxpayers: An Overview, 1981. )〕 With its connotations of financial secrecy and tax avoidance, "tax haven" is not always an appropriate term for offshore financial centres, many of which have no statutory banking secrecy,〔 (Archive )〕 and most of which have adopted tax information exchange protocols to allow foreign countries to investigate suspected tax evasion.〔(OECD PROGRESS REPORT. A PROGRESS REPORT ON THE JURISDICTIONS SURVEYED BY THE OECD GLOBAL FORUM IN IMPLEMENTING THE INTERNATIONALLY AGREED TAX STANDARD ). Progress made as at 14 September 2011 (Original Progress Report 2 April 2009)〕〔(International Financial Centres and the US Government, by Richard Horowitz, IFC Review, January 1, 2012 )〕 Views of offshore financial centres tend to be polarised. Proponents suggest that reputable offshore financial centres play a legitimate and integral role in international finance and trade, and that their zero-tax structure allows financial planning and risk management and makes possible some of the cross-border vehicles necessary for global trade, including financing for aircraft and shipping or reinsurance of medical facilities.〔(IFC Forum ). IFC Forum. Retrieved on 2011-11-02.〕 Proponents point to the tacit support of offshore centres by the governments of the United States (which promotes offshore financial centres by the continuing use of the Foreign Sales Corporation (FSC)) and United Kingdom (which actively promotes offshore finance in Caribbean dependent territories to help them diversify their economies and to facilitate the British Eurobond market). Opponents view them as draining tax revenues away from developed countries by allowing tax arbitrage, and rendering capital flows into and out of developing countries opaque. Very few commentators express neutral views. Overseas Private Investment Corporation (OPIC), a U.S. government agency, when lending into countries with underdeveloped corporate law, often requires the borrower to form an offshore vehicle to facilitate the loan financing. One could argue that US external aid statutorily cannot even take place without the formation of offshore entities.〔(OPIC Overview )〕〔(Reauthorize or Retire the Overseas Private Investment Corporation? ). Cato Institute. Retrieved on 2013-10-26.〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「offshore financial centre」の詳細全文を読む スポンサード リンク
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