Jersey Law of Extradition – An Update

The case regarding Philip De Figueiredo and the application by the Australian authorities to have him extradited to Australia has brought Jersey's Law on Extradition to the fore. De Figueiredo is fighting against the application of the Australian government to extradite him to Australia for offences allegedly committed against the tax authorities there. He has never been to Australia. All of the activities he undertook were from Switzerland. He was arrested in Jersey whilst on holiday. What the case shows is that those working in offshore financial centres must be extraordinarily careful to ensure that their activities cannot be construed as crimes against foreign tax authorities. A great many jurisdictions in this day and age will accept jurisdiction in their criminal courts if the effect of a person's conduct is felt within their borders. This includes Jersey which has become more pro-active in bringing foreign defendants whose actions have caused crimes in Jersey to