The last third of the book (Chapters 13 to 22) begins with a synopsis of how things stand and covers some of the factors that may be relevant to ‘Offshore’ in the years to come.

A comparison of two of the world's largest – and most respected – financial services centres – the USA and the UK – is provided – and this leads into consideration of whether ‘Offshore’ is really the cause of so many global woes – or whether it is being used as a scapegoat. This section attempts to summarise the problems and to identify some options for the future – post FSF, FATF, OECD and the catastrophic events of 11 September 2001 in the USA. Finally, this part provides a checklist that consumers might use in deciding where to transact ‘Offshore’.