31.   Prosecutors said the prominent Hobe Sound, Fla., lawyer wrote himself checks from the accounts of an offshore company set up by the client, an Irish citizen.

32.   Accountant Abdul Chiragh, from southern England, was found guilty of setting up bogus accounts in the names of offshore companies.

33.   Alfa-Eko is managing the shares on behalf of three unnamed offshore companies.

34.   Both blacks and whites fear that a move to independence could damage that by creating a loss of stability that spurs insurance firms and other offshore companies to relocate.

35.   Central Bank defends use of obscure offshore company.

36.   Cyprus flagged ships administered by offshore shipping companies on the island now make up the worlds fifth largest fleet.

37.   Details were sketchy about Scottie, an offshore company based in Montevideo, Uruguay, that is controlled by Abaco Chairman Jorge Lankenau.

38.   He also promised better coordinated efforts to fight tax evasion, and concentrate on offshore companies.

39.   In Labuan, all offshore companies must employ the services of a trustcompany to discharge their statutory obligations.

40.   Interest and royalties received from offshore companies are also exempt.