## Past IMF Staff Assessments on Offshore Financial Centers (OFCs)

## Source details

**Canonical URL:** [Past IMF Staff Assessments on Offshore Financial Centers (OFCs)](https://www.imf.org/en/publications/ofca-by-date)

## Other formats

- [Markdown version](/en/publications/ofca-by-date/index.md)
- [Structured JSON version](/en/publications/ofca-by-date/index.json)
- [Bundle manifest](/en/publications/ofca-by-date/bundle-manifest.json)

## Bibliographic details
- Authors: Jurisdiction Bermuda

---

### Program background and evolution
- The OFC program was inaugurated in 2000.
- On May 30, 2008, the Executive Board of the International Monetary Fund (IMF) agreed to integrate the offshore financial center (OFC) assessment program with the Financial Sector Assessment Program (FSAP).
- Since 2008, the IMF has not used or maintained the list of Offshore Financial Centers.
- Last Update: October 03, 2019

### Objectives of the 2008 integration decision
- The integration of the program with the FSAP aims to (i) facilitate a more uniform and risk-based approach to financial sector surveillance and improve coordination of Fund analysis across jurisdictions; (ii) provide for a better allocation of Fund resources, with a specific focus on the small number of OFCs that account for the overwhelming volume of offshore activity and could be expected to pose major financial system risks; and (iii) eliminate the need to maintain a potentially discriminatory list of OFC jurisdictions.

### Program outcomes and scope prior to integration
- The OFC program "has helped to strengthen regulation and supervision, and to improve compliance with supervisory standards in offshore jurisdictions."
- The webpage lists OFC assessments prior to the 2008 Board decision to integrate the OFC assessment program with the FSAP.
- The IMF provided a sequence of progress reports, information notes, and Public Information Notices relating to the OFC program, including reports dated July 9, 2008; February 8, 2006; February 25, 2005; March 12, 2004; November 24, 2003; July 31, 2003; March 14, 2003; August 29, 2002; October 2002; August 21, 2001; June 29, 2001; July 26, 2000; June 23, 2000 (multiple items).

### Sample IMF staff assessments (jurisdictions and exact dates)
- Bermuda: Assessment of the Supervision and Regulation of the Financial Sector, October 16, 2008
- Samoa: Assessment of Financial Sector Supervision and Regulation including Report on the Observance of Standards and Codes on Banking Supervision, June 29, 2007 (312 k pdf file)
- Samoa: Detailed Assessment of Compliance with the Basel Core Principles for Effective Banking Supervision, June 29, 2007 (488 k pdf file)
- Gibraltar, Overseas Territory of the United Kingdom: Assessment of Financial Sector Supervision and Regulation including Reports on the Observance of Standards and Codes on the following topics: Banking Supervision, Insurance Supervision, and Anti-Money Laundering and Combating the Financing of Terrorism, May 21, 2007 (428 k pdf file)
- Andorra, Principality of: Assessment of Financial Sector Supervision and Regulation, February 16, 2007 (582 k pdf file)
- Panama: Assessment of Financial Sector Supervision and Regulation, including Reports on the Observance of Standards and Codes on the following topics: Banking Supervision, Insurance Supervision, and Securities Regulation, February 15, 2007 (442 k pdf file)
- Cyprus: Detailed Assessments of Observance of Standards and Codes for Banking Supervision, Insurance Supervision, and Securities Regulation, October 23, 2006 (962 k pdf file)
- Cayman Islands: Assessment of the Supervision and Regulation of the Financial Sector--Volume II--Detailed Assessment of Observance of Standards and Codes, March 11, 2005 (1179 k pdf file)
- Bermuda: Assessment of the Supervision and Regulation of the Financial Sector: Volume II--Detailed Assessment of Observance of Standards and Codes, January 30, 2005 (1050 k pdf file)
- Cook Islands: Assessment of the Supervision and Regulation of the Financial Sector, Volume II--Detailed Assessment of Observance of Standards and Codes, October 30, 2004 (876 k pdf file)
- Seychelles: Assessment of the Supervision and Regulation of the Financial Sector--Review of Financial Sector Regulation and Supervision, October 30, 2004 (300 k pdf file)
- Netherlands Antilles, Kingdom of the Netherlands: Assessment of the Supervision and Regulation of the Financial Sector Volume II-- Detailed Assessment of Observance of Standards and Codes, August 26, 2004 (981 k pdf file)
- Liechtenstein: Assessment of the Supervision and Regulation of the Financial Sector Volume II--Detailed Assessment of Observance of Standards and Codes, August 01, 2003 (980 k pdf file)
- Guernsey, Crown Dependency of the United Kingdom: Assessment of the Supervision and Regulation of the Financial Sector Volume II--Detailed Assessment of Observance of Standards and Codes, October 30, 2003 (1380 k pdf file)
- Jersey, Crown Dependency of the United Kingdom: Assessment of the Supervision and Regulation of the Financial Sector Volume II--Detailed Assessment of Observance of Standards and Codes, October 30, 2003 (1396 k pdf file)
- Aruba, Kingdom of the Netherlands: Offshore Financial Center Assessment, June 30, 2002 (6177 k pdf file)

### Related standards and coordination efforts noted
- Standards and Codes and Offshore Banking and Financial Centers are referenced as related frameworks.
- Specific IMF outputs connected to the OFC program include: "Offshore Financial Centers -- The Assessment Program — A Progress Report", "Offshore Financial Centers The Assessment Program—An Update", "Offshore Financial Centers: The Assessment Program - A Progress Report and the Future of the Program", and various Public Information Notices and progress reports spanning 2000–2008.

---

## Content in this bundle

- **Offshore Financial Centers -- The Assessment Program — A Progress Report February 8, 2006**
  - [Offshore Financial Centers -- The Assessment Program — A Progress Report February 8, 2006 (Markdown version)](/-/media/files/publications/ofca/english/020806.pdf.md){rel="alternate" type="text/markdown"}
  - [Offshore Financial Centers -- The Assessment Program — A Progress Report February 8, 2006 (PDF)](/-/media/files/publications/ofca/english/020806.pdf){rel="external" type="application/pdf"}
- **Status of IMF Second-Phase Offshore Financial Center Assessments**
  - [Status of IMF Second-Phase Offshore Financial Center Assessments (Markdown version)](/-/media/files/publications/ofca/english/050808.pdf.md){rel="alternate" type="text/markdown"}
  - [Status of IMF Second-Phase Offshore Financial Center Assessments (PDF)](/-/media/files/publications/ofca/english/050808.pdf){rel="external" type="application/pdf"}
- **050808a**
  - [050808a (Markdown version)](/-/media/files/publications/ofca/english/050808a.pdf.md){rel="alternate" type="text/markdown"}
  - [050808a (PDF)](/-/media/files/publications/ofca/english/050808a.pdf){rel="external" type="application/pdf"}
- [Offshore Financial Center Assessment (PDF)](/-/media/files/publications/ofca/english/063002.pdf){rel="external" type="application/pdf"}
- **073001a**
  - [073001a (Markdown version)](/-/media/files/publications/ofca/english/073001a.pdf.md){rel="alternate" type="text/markdown"}
  - [073001a (PDF)](/-/media/files/publications/ofca/english/073001a.pdf){rel="external" type="application/pdf"}
- **Cyprus -- Assessment of the Offshore Financial Sector**
  - [Cyprus -- Assessment of the Offshore Financial Sector (Markdown version)](/-/media/files/publications/ofca/english/083101.pdf.md){rel="alternate" type="text/markdown"}
  - [Cyprus -- Assessment of the Offshore Financial Sector (PDF)](/-/media/files/publications/ofca/english/083101.pdf){rel="external" type="application/pdf"}
- **Assessment of the Regulation and Supervision of the Financial Sector**
  - [Assessment of the Regulation and Supervision of the Financial Sector (Markdown version)](/-/media/files/publications/ofca/english/083102.pdf.md){rel="alternate" type="text/markdown"}
  - [Assessment of the Regulation and Supervision of the Financial Sector (PDF)](/-/media/files/publications/ofca/english/083102.pdf){rel="external" type="application/pdf"}
- **Gibraltar -- Assessment of the Regulation and Supervision of Financial Services**
  - [Gibraltar -- Assessment of the Regulation and Supervision of Financial Services (Markdown version)](/-/media/files/publications/ofca/english/103101.pdf.md){rel="alternate" type="text/markdown"}
  - [Gibraltar -- Assessment of the Regulation and Supervision of Financial Services (PDF)](/-/media/files/publications/ofca/english/103101.pdf){rel="external" type="application/pdf"}
- **Cr03253**
  - [Cr03253 (Markdown version)](/-/media/files/publications/ofca/english/cr03253.pdf.md){rel="alternate" type="text/markdown"}
  - [Cr03253 (PDF)](/-/media/files/publications/ofca/english/cr03253.pdf){rel="external" type="application/pdf"}
- **Detailed Assessment with Compliance with the Basel Core Principles—Domestic Banks**
  - [Detailed Assessment with Compliance with the Basel Core Principles—Domestic Banks (Markdown version)](/-/media/files/publications/ofca/english/cr03254.pdf.md){rel="alternate" type="text/markdown"}
  - [Detailed Assessment with Compliance with the Basel Core Principles—Domestic Banks (PDF)](/-/media/files/publications/ofca/english/cr03254.pdf){rel="external" type="application/pdf"}
- **Offshore Financial Centers Assessment Report for the Principality of Monaco**
  - [Offshore Financial Centers Assessment Report for the Principality of Monaco (Markdown version)](/-/media/files/publications/ofca/english/cr03262.pdf.md){rel="alternate" type="text/markdown"}
  - [Offshore Financial Centers Assessment Report for the Principality of Monaco (PDF)](/-/media/files/publications/ofca/english/cr03262.pdf){rel="external" type="application/pdf"}
- **The detailed assessments in this volume of the Offshore Financial Center Assessment of Monaco**
  - [The detailed assessments in this volume of the Offshore Financial Center Assessment of Monaco (Markdown version)](/-/media/files/publications/ofca/english/cr03263.pdf.md){rel="alternate" type="text/markdown"}
  - [The detailed assessments in this volume of the Offshore Financial Center Assessment of Monaco (PDF)](/-/media/files/publications/ofca/english/cr03263.pdf){rel="external" type="application/pdf"}
- **Cr03289**
  - [Cr03289 (Markdown version)](/-/media/files/publications/ofca/english/cr03289.pdf.md){rel="alternate" type="text/markdown"}
  - [Cr03289 (PDF)](/-/media/files/publications/ofca/english/cr03289.pdf){rel="external" type="application/pdf"}
- **Detailed Assessment of Compliance of the Basel Core Principles**
  - [Detailed Assessment of Compliance of the Basel Core Principles (Markdown version)](/-/media/files/publications/ofca/english/cr03290.pdf.md){rel="alternate" type="text/markdown"}
  - [Detailed Assessment of Compliance of the Basel Core Principles (PDF)](/-/media/files/publications/ofca/english/cr03290.pdf){rel="external" type="application/pdf"}
- **IMF Module 2 assessment of the Bailiwick of Guernsey — Executive Summary**
  - [IMF Module 2 assessment of the Bailiwick of Guernsey — Executive Summary (Markdown version)](/-/media/files/publications/ofca/english/cr03364.pdf.md){rel="alternate" type="text/markdown"}
  - [IMF Module 2 assessment of the Bailiwick of Guernsey — Executive Summary (PDF)](/-/media/files/publications/ofca/english/cr03364.pdf){rel="external" type="application/pdf"}
- **Detailed Assessment of Compliance with International Standards**
  - [Detailed Assessment of Compliance with International Standards (Markdown version)](/-/media/files/publications/ofca/english/cr03365.pdf.md){rel="alternate" type="text/markdown"}
  - [Detailed Assessment of Compliance with International Standards (PDF)](/-/media/files/publications/ofca/english/cr03365.pdf){rel="external" type="application/pdf"}
- **cr03366 - Preface**
  - [cr03366 - Preface (Markdown version)](/-/media/files/publications/ofca/english/cr03366.pdf.md){rel="alternate" type="text/markdown"}
  - [cr03366 - Preface (PDF)](/-/media/files/publications/ofca/english/cr03366.pdf){rel="external" type="application/pdf"}
- **Cr03367**
  - [Cr03367 (Markdown version)](/-/media/files/publications/ofca/english/cr03367.pdf.md){rel="alternate" type="text/markdown"}
  - [Cr03367 (PDF)](/-/media/files/publications/ofca/english/cr03367.pdf){rel="external" type="application/pdf"}
- **IMF assessment of Jersey**
  - [IMF assessment of Jersey (Markdown version)](/-/media/files/publications/ofca/english/cr03368.pdf.md){rel="alternate" type="text/markdown"}
  - [IMF assessment of Jersey (PDF)](/-/media/files/publications/ofca/english/cr03368.pdf){rel="external" type="application/pdf"}
- **Detailed Assessment of Jersey’s Financial Supervision**
  - [Detailed Assessment of Jersey’s Financial Supervision (Markdown version)](/-/media/files/publications/ofca/english/cr03369.pdf.md){rel="alternate" type="text/markdown"}
  - [Detailed Assessment of Jersey’s Financial Supervision (PDF)](/-/media/files/publications/ofca/english/cr03369.pdf){rel="external" type="application/pdf"}
- **Anguilla -- Review of Financial Sector Regulation and Supervision, October 2003**
  - [Anguilla -- Review of Financial Sector Regulation and Supervision, October 2003 (Markdown version)](/-/media/files/publications/ofca/english/cr03370.pdf.md){rel="alternate" type="text/markdown"}
  - [Anguilla -- Review of Financial Sector Regulation and Supervision, October 2003 (PDF)](/-/media/files/publications/ofca/english/cr03370.pdf){rel="external" type="application/pdf"}
- **Assessment of the Supervision and Regulation of the Financial Sector**
  - [Assessment of the Supervision and Regulation of the Financial Sector (Markdown version)](/-/media/files/publications/ofca/english/cr03371.pdf.md){rel="alternate" type="text/markdown"}
  - [Assessment of the Supervision and Regulation of the Financial Sector (PDF)](/-/media/files/publications/ofca/english/cr03371.pdf){rel="external" type="application/pdf"}
- **Cr04169**
  - [Cr04169 (Markdown version)](/-/media/files/publications/ofca/english/cr04169.pdf.md){rel="alternate" type="text/markdown"}
  - [Cr04169 (PDF)](/-/media/files/publications/ofca/english/cr04169.pdf){rel="external" type="application/pdf"}
- **Part 1: Assessing the AML/CFT in the legal and institutional framework**
  - [Part 1: Assessing the AML/CFT in the legal and institutional framework (Markdown version)](/-/media/files/publications/ofca/english/cr04170.pdf.md){rel="alternate" type="text/markdown"}
  - [Part 1: Assessing the AML/CFT in the legal and institutional framework (PDF)](/-/media/files/publications/ofca/english/cr04170.pdf){rel="external" type="application/pdf"}
- **Assessment of the Supervision and Regulation of the Financial Sector**
  - [Assessment of the Supervision and Regulation of the Financial Sector (Markdown version)](/-/media/files/publications/ofca/english/cr04171.pdf.md){rel="alternate" type="text/markdown"}
  - [Assessment of the Supervision and Regulation of the Financial Sector (PDF)](/-/media/files/publications/ofca/english/cr04171.pdf){rel="external" type="application/pdf"}
- **cr04271 — IMF Module II offshore financial center assessment of the Netherlands Antilles**
  - [cr04271 — IMF Module II offshore financial center assessment of the Netherlands Antilles (Markdown version)](/-/media/files/publications/ofca/english/cr04271.pdf.md){rel="alternate" type="text/markdown"}
  - [cr04271 — IMF Module II offshore financial center assessment of the Netherlands Antilles (PDF)](/-/media/files/publications/ofca/english/cr04271.pdf){rel="external" type="application/pdf"}
- **Cr04272**
  - [Cr04272 (Markdown version)](/-/media/files/publications/ofca/english/cr04272.pdf.md){rel="alternate" type="text/markdown"}
  - [Cr04272 (PDF)](/-/media/files/publications/ofca/english/cr04272.pdf){rel="external" type="application/pdf"}
- **cr04373 - Preface**
  - [cr04373 - Preface (Markdown version)](/-/media/files/publications/ofca/english/cr04373.pdf.md){rel="alternate" type="text/markdown"}
  - [cr04373 - Preface (PDF)](/-/media/files/publications/ofca/english/cr04373.pdf){rel="external" type="application/pdf"}
- **Cr04381**
  - [Cr04381 (Markdown version)](/-/media/files/publications/ofca/english/cr04381.pdf.md){rel="alternate" type="text/markdown"}
  - [Cr04381 (PDF)](/-/media/files/publications/ofca/english/cr04381.pdf){rel="external" type="application/pdf"}
- **Cr04391**
  - [Cr04391 (Markdown version)](/-/media/files/publications/ofca/english/cr04391.pdf.md){rel="alternate" type="text/markdown"}
  - [Cr04391 (PDF)](/-/media/files/publications/ofca/english/cr04391.pdf){rel="external" type="application/pdf"}
- **Offshore Financial Center Assessment Report for the Cook Islands — Preface and Key Findings**
  - [Offshore Financial Center Assessment Report for the Cook Islands — Preface and Key Findings (Markdown version)](/-/media/files/publications/ofca/english/cr04413.pdf.md){rel="alternate" type="text/markdown"}
  - [Offshore Financial Center Assessment Report for the Cook Islands — Preface and Key Findings (PDF)](/-/media/files/publications/ofca/english/cr04413.pdf){rel="external" type="application/pdf"}
- **Detailed Assessment of Compliance of the Basel Core Principles**
  - [Detailed Assessment of Compliance of the Basel Core Principles (Markdown version)](/-/media/files/publications/ofca/english/cr04414.pdf.md){rel="alternate" type="text/markdown"}
  - [Detailed Assessment of Compliance of the Basel Core Principles (PDF)](/-/media/files/publications/ofca/english/cr04414.pdf){rel="external" type="application/pdf"}
- **Cr0492**
  - [Cr0492 (Markdown version)](/-/media/files/publications/ofca/english/cr0492.pdf.md){rel="alternate" type="text/markdown"}
  - [Cr0492 (PDF)](/-/media/files/publications/ofca/english/cr0492.pdf){rel="external" type="application/pdf"}
- **1. Banking System**
  - [1. Banking System (Markdown version)](/-/media/files/publications/ofca/english/cr0493.pdf.md){rel="alternate" type="text/markdown"}
  - [1. Banking System (PDF)](/-/media/files/publications/ofca/english/cr0493.pdf){rel="external" type="application/pdf"}
- **cr0524 - Preface**
  - [cr0524 - Preface (Markdown version)](/-/media/files/publications/ofca/english/cr0524.pdf.md){rel="alternate" type="text/markdown"}
  - [cr0524 - Preface (PDF)](/-/media/files/publications/ofca/english/cr0524.pdf){rel="external" type="application/pdf"}
- **cr0591 - Preface**
  - [cr0591 - Preface (Markdown version)](/-/media/files/publications/ofca/english/cr0591.pdf.md){rel="alternate" type="text/markdown"}
  - [cr0591 - Preface (PDF)](/-/media/files/publications/ofca/english/cr0591.pdf){rel="external" type="application/pdf"}
- **Cr0592**
  - [Cr0592 (Markdown version)](/-/media/files/publications/ofca/english/cr0592.pdf.md){rel="alternate" type="text/markdown"}
  - [Cr0592 (PDF)](/-/media/files/publications/ofca/english/cr0592.pdf){rel="external" type="application/pdf"}
- **Offshore Financial Centers Assessment Report for Bermuda**
  - [Offshore Financial Centers Assessment Report for Bermuda (Markdown version)](/-/media/files/publications/ofca/english/cr0598.pdf.md){rel="alternate" type="text/markdown"}
  - [Offshore Financial Centers Assessment Report for Bermuda (PDF)](/-/media/files/publications/ofca/english/cr0598.pdf){rel="external" type="application/pdf"}
- **Detailed Assessment of Compliance of the Basel Core Principles**
  - [Detailed Assessment of Compliance of the Basel Core Principles (Markdown version)](/-/media/files/publications/ofca/english/cr0599.pdf.md){rel="alternate" type="text/markdown"}
  - [Detailed Assessment of Compliance of the Basel Core Principles (PDF)](/-/media/files/publications/ofca/english/cr0599.pdf){rel="external" type="application/pdf"}
- **Cr06347**
  - [Cr06347 (Markdown version)](/-/media/files/publications/ofca/english/cr06347.pdf.md){rel="alternate" type="text/markdown"}
  - [Cr06347 (PDF)](/-/media/files/publications/ofca/english/cr06347.pdf){rel="external" type="application/pdf"}
- **Cr06376**
  - [Cr06376 (Markdown version)](/-/media/files/publications/ofca/english/cr06376.pdf.md){rel="alternate" type="text/markdown"}
  - [Cr06376 (PDF)](/-/media/files/publications/ofca/english/cr06376.pdf){rel="external" type="application/pdf"}
- **Executive Summary**
  - [Executive Summary (Markdown version)](/-/media/files/publications/ofca/english/cr07154.pdf.md){rel="alternate" type="text/markdown"}
  - [Executive Summary (PDF)](/-/media/files/publications/ofca/english/cr07154.pdf){rel="external" type="application/pdf"}
- **Detailed Assessment Report of Observance of the Basel Core Principles**
  - [Detailed Assessment Report of Observance of the Basel Core Principles (Markdown version)](/-/media/files/publications/ofca/english/cr07155.pdf.md){rel="alternate" type="text/markdown"}
  - [Detailed Assessment Report of Observance of the Basel Core Principles (PDF)](/-/media/files/publications/ofca/english/cr07155.pdf){rel="external" type="application/pdf"}
- **Detailed Assessment Report of Observance of the Insurance Core Principles**
  - [Detailed Assessment Report of Observance of the Insurance Core Principles (Markdown version)](/-/media/files/publications/ofca/english/cr07156.pdf.md){rel="alternate" type="text/markdown"}
  - [Detailed Assessment Report of Observance of the Insurance Core Principles (PDF)](/-/media/files/publications/ofca/english/cr07156.pdf){rel="external" type="application/pdf"}
- **Detailed Assessment Report on Anti-Money Laundering and Combating the Financing of Terrorism**
  - [Detailed Assessment Report on Anti-Money Laundering and Combating the Financing of Terrorism (Markdown version)](/-/media/files/publications/ofca/english/cr07157.pdf.md){rel="alternate" type="text/markdown"}
  - [Detailed Assessment Report on Anti-Money Laundering and Combating the Financing of Terrorism (PDF)](/-/media/files/publications/ofca/english/cr07157.pdf){rel="external" type="application/pdf"}
- **Cr07221**
  - [Cr07221 (Markdown version)](/-/media/files/publications/ofca/english/cr07221.pdf.md){rel="alternate" type="text/markdown"}
  - [Cr07221 (PDF)](/-/media/files/publications/ofca/english/cr07221.pdf){rel="external" type="application/pdf"}
- **Detailed Assessment of Compliance with the Basel Core Principles**
  - [Detailed Assessment of Compliance with the Basel Core Principles (Markdown version)](/-/media/files/publications/ofca/english/cr07222.pdf.md){rel="alternate" type="text/markdown"}
  - [Detailed Assessment of Compliance with the Basel Core Principles (PDF)](/-/media/files/publications/ofca/english/cr07222.pdf){rel="external" type="application/pdf"}
- **Cr0766**
  - [Cr0766 (Markdown version)](/-/media/files/publications/ofca/english/cr0766.pdf.md){rel="alternate" type="text/markdown"}
  - [Cr0766 (PDF)](/-/media/files/publications/ofca/english/cr0766.pdf){rel="external" type="application/pdf"}
- **Cr0767**
  - [Cr0767 (Markdown version)](/-/media/files/publications/ofca/english/cr0767.pdf.md){rel="alternate" type="text/markdown"}
  - [Cr0767 (PDF)](/-/media/files/publications/ofca/english/cr0767.pdf){rel="external" type="application/pdf"}
- **Appendix II — Report on the Observance of Standards and Codes**
  - [Appendix II — Report on the Observance of Standards and Codes (Markdown version)](/-/media/files/publications/ofca/english/cr0769.pdf.md){rel="alternate" type="text/markdown"}
  - [Appendix II — Report on the Observance of Standards and Codes (PDF)](/-/media/files/publications/ofca/english/cr0769.pdf){rel="external" type="application/pdf"}
- **Assessment of the Supervision and Regulation of the Financial Sector**
  - [Assessment of the Supervision and Regulation of the Financial Sector (Markdown version)](/-/media/files/publications/ofca/english/cr08336.pdf.md){rel="alternate" type="text/markdown"}
  - [Assessment of the Supervision and Regulation of the Financial Sector (PDF)](/-/media/files/publications/ofca/english/cr08336.pdf){rel="external" type="application/pdf"}

---

## References

- [By Jurisdiction](https://www.imf.org/en/publications/ofca-by-jurisdiction)
- [the Executive Board of the International Monetary Fund (IMF) agreed to integrate the offshore financial center (OFC) assessment program](https://www.imf.org/en/News/Articles/2015/09/28/04/53/pn0882)

_Source: https://www.imf.org/en/publications/ofca-by-date_