<DIV><I>Offshore</I> reveals how the vast network of unregulated financial centers&#151;from Luxemburg to the Cayman islands to the tiny Pacific haven of Nauru&#151; amount to a nether realm of drug and arms trade profits, enormous private accounts, and multinational corporate financial holdings. Delving into the scandals, the financial structure, and the history of this hidden side of globalization, sociologist Alain Deneault depicts something larger and more ominous than simple &#147;tax havens&#8221; where financial elites and corporations must reside X days out of every calendar year to protect their earnings. Instead, <I>Offshore</I> describes a global base of operations from which massive criminal enterprises and corrupt corporations operate freely and with impunity, menacing developing nations and advanced democracies alike.</DIV>