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| 07480. INTERNATIONAL BANKING: THE CAYMAN ISLANDS AND OTHER TAX HAVENS. Good overview of the why and how of tax havens, using Cayman Islands and Switzerland as major examples. Legal aspects, history of tax avoidance in Switzerland and Caymans, tax and regulation advantages to banks, advantages to individuals, Marc Rich and other cases in courts, U.S. pressure on Caymans, statistics showing how 30-50% of U.S. foreign banking business channeled through tax havens. 11p. 16f. 9b. |
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$77
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