From Comment

Offshore Scrutiny Fails The Smell Test

The unfortunate trope of the shady small island offshore tax haven is one firmly well-entrenched in common imagination. Watch eight out of 10 Hollywood blockbuster movies or series on financial crime and the criminal mastermind is almost always employing the services of a ‘tax haven’, often some small island in the Caribbean or otherwise, as his or her refuge of choice. Endless media articles and documentaries claim to be exposés of the ‘evils’ of small international financial centres (IFCs).