Define offshore finance, and explain how it facilitates both tax evasion and money laundering, using one or both of the papers, as well as the KOM textbook to inform your answer. Briefly explain the incentives to use offshore finance services for both tax evasion and money laundering, as well as the negative consequences of doing so, both for the home country of the would-be tax evader, as well as the host country of the offshore financial center. KOM may be helpful for this, too. (One long paragraph)