There are around 40 offshore finance centres around the world, where tax rules limit the amount of tax paid. There is a perception that secrecy about offshore is encouraged to obfuscate tax evasion and money laundering. McCann provides a detailed analysis of the global offshore environment, outlining the extent of the information available and how it might be used in assessing the quality of individual jurisdictions. He analyses the ongoing work of the Financial Stability Forum, the Financial Action Task Force and the Organisation for Economic Cooperation and Development.