This special volume of the Comparative Law Yearbook of International Business is devoted to the offshore industry: an industry which is today flourishing and caters for clients ranging from multi-national corporations to high net worth individuals. The book contains separate chapters from all of the world's leading offshore jurisdictions and the authors describe the various vehicles available in their countries for minimizing liability to taxation. With the increasing interest in `going offshore', competition is running high between the different jurisdictions and this has led to the development of an ever more varied and complex range of investment schemes. There are also a number of international conventions and bilateral treaties dealing with taxation, in particular the issue of double taxation, which encourage business offshore. This publication aims to explore the various services as well as the people who go offshore, the reasons for going offshore, the benefits available and where and how these can be achieved. All of the jurisdictions have their special areas of expertise and these are enumerated here, along with other advantages and attractions. This volume will, therefore, certainly be of use to anyone contemplating placing their funds offshore and to the practitioners advising them.