Lista neagră a centrelor de tranzacționare
Singapore is a top 5 Conduit OFC, and is the 3rd largest global tax haven.
A subsequent April IMF on OFCs, established a quantitative approach to defining OFCs which the paper stated was captured by the following definition:  An OFC is a country or jurisdiction that provides financial services to nonresidents on a scale that is incommensurate with the size and the financing of its domestic economy.
Rose, Mark M. The other most commonly noted prime driver is favorable regulation, or regulatory arbitrage, such as in OFCs like Liberia, that focus on shipping.
Offshore financial centre
Hines Jr. Because Sink OFCs are more closely associated with traditional tax havens, they tend to have more limited treaty networks. CORPNET's lists of top five Conduit OFCsand top five Sink OFCsmatched 9 of the top 10 havens in the Hines tax haven listonly differing in the United Kingdom, which only transformed their tax code in —12from a "worldwide" corporate tax system, to a "territorial" corporate tax system.
Our findings debunk the myth of tax havens [g] as exotic far-flung islands that are difficult, if not impossible, to regulate. Many offshore financial centers [g] are highly developed countries with strong regulatory environments.