ABSTRACT

This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book introduces the theme, illustrating how the problem of the presence of offshore centres has gradually emerged, first in combating organized crime and then in combating the financing of terrorism. It presents the opposition of two viewpoints, which helps to explain why progress is so difficult towards an international design of rules approved by all. The book starts with an institutional and legal point of view and then deals with the study of the evolution of international legislation, first against organized crime and then against terrorism. It analyses the possible characteristics of the financial flows benefiting Islamic fundamentalist organizations, even proposing a preliminary estimate of them based on econometric techniques. The book also analyses the policies of financial regulation and examines taxation policies.