Analysis from IoM viewpoint
Several measures in this week's UK Budget could be seen as trying to rein in the offshores - but that's not the whole picture.
The view of Tax Partner at PwC Isle of Man Kevin Cowley.
Initiatives outlined by Chancellor George Osborne include stopping specific offshore arrangements for land developments.
He has also moved to increase pressure on large corporates to trade offshore only where there is 'appropriate substance' - or presence.
Mr Cowley says while the announcements may appear designed to reduce the business attraction of jurisdictions like the Isle of Man, there are other motivating factors:
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