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1、外文翻译OffshoreFinancialCentreinstitutionsinsmalljurisdictionsinaglobalisedworld:anempiricalstudyofVanuatuMaterialSource:InternationalJournalofEconomicPolicyinEmergingEconomies2010-Vol.3,No.2pp. 129-146Author:T.K.Jayaraman,Chee-KeongChoongInthecontextoftheongoingworldrecessionfollowingthefinancialcri
2、sisin2008,worldleadershavebeenfocusingonfinancialsectorreforms,includingbanksupervisionandregulation.Oneoftheareasforattentionistransparencyincrossbordertransactionsbyremovingsecrecyprovisionspursuedbyfinancialinstitutionsinsomecountriestoprotecttheirbankdepositors.Further,advancedcountrieshaveals
3、obeenkeepingawatchonOFCsinvariouscountriesintheCaribbeanandintheSouthPacificregion,whicharealsoreferredtoastaxhavensduetotheirlowlevelsoftaxationorabsenceofanytaxes.Theycameunderacloudastheyweresuspectedofgun-runningandmoneylaunderingactivitiessincethelate1990s.Thesituationbecamemoreseriousafterth
4、eterrorattacksof9/11ontheUSA.TheOFCsinthePacificIslandCountries(PICs),namelyCookIslands,Samoa,VanuatuandNauru,whichwereestablishedin1981,1988,1971and1972respectively,havenotbeendoinguniformlywellsince2000.WhileOFCsintheCookIslandsandVanuatuhaveheldsteadysince2000,Samoa’soffshorecentrehasgrownrapid
5、ly.TheoffshoreindustryinNauruistheonlyvestigialaftertherepealofitsoffshorebankinglegislationin2004.Acommoncharacteristic,whichmarksallthefourPICs,isthedeclineintheimportanceofOFCsduetotheiradversepublicityin1999–2000aswellasincreasedregulatoryrequirementsimposedinthewakeofoutsidepressurefromvariou
6、smultilateralorganizations(Sharman,2008).IthasbeenestimatedthatOFCsinPICsmakeonlyamodestdirectcontributiontoemploymentineachcountry,rangingfrom10employeesinNauruto60inSamoa,70intheCookIslandsand115inVanuatu(Sharman,2008).However,ithasbeenclaimedthatwiththeexceptionofOFCinNauru,OFCsinPICsmakeavalua
7、blecontributiontoGDP,besidesforeignexchangeearningsandgovernmentrevenue.IntermsofratioofGDP,OFC’scontributioninearly2000representsabout3%ofGDPinSamoa,5%inVanuatu,andupto8%intheCookIslands(Sharman,2008).Therehasbe
