Repatriation of offshore finance to onshore: transnational legal orders & Cayman Islands experience

A webinar hosted by the Cambridge Socio-Legal Group.

May Hen-Smith is a PhD student in Sociology at Cambridge. She is a former tax collector from Canada Revenue Agency and studies offshore financial centres. She is also co-founder of the Cambridge Tax Discussion Group, a student-led discussion group which began in 2015 and continues to meet weekly during term to talk about all things tax. Their website is taxtaxtax.tax

More information can be found at:

https://research.sociology.cam.ac.uk/profile/may-hen-smith

This presentation will discuss my PhD work which takes an ethnographic approach to the study of Cayman Islands professionals to understand how an offshore financial centre operates from the perspective of the professionals who live and work in them. It offers a close-examination of a single jurisdiction, one that is heavily referred to by critics of offshore, and brings new empirical data based on 13-months of fieldwork from a jurisdiction heavily used by some of the largest financial transactions in the world.

Supported by the Centre for Tax Law.


In This Story: Canada

Canada is a country in the northern part of North America. It extends from the Atlantic to the Pacific and northward into the Arctic Ocean, covering 9.98 million square kilometres (3.85 million square miles), making it the world’s second-largest country by total area.

Its southern and western border with the United States, stretching 8,891 kilometres (5,525 mi), is the world’s longest bi-national land border. Canada’s capital is Ottawa, and its three largest metropolitan areas are Toronto, Montreal, and Vancouver.

Various Indigenous peoples inhabited what is now Canada for thousands of years before European colonization. The Canada Act 1982, which severed the vestiges of legal dependence on the British Parliament. Canada is a parliamentary democracy and a constitutional monarchy in the Westminster tradition, with a monarch and a prime minister who serves as the chair of the Cabinet and head of government.

As a highly developed country, Canada has the seventeenth-highest nominal per-capita income globally as well as the thirteenth-highest ranking in the Human Development Index. Its advanced economy is the tenth-largest in the world, relying chiefly upon its abundant natural resources and well-developed international trade networks.

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