Tag Archives: Mauritius

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What are Tax Havens? Part II

4: Capital flows through subsidiaries It is therefore difficult to define what a tax haven is. Therefore, the number of tax havens is also controversial. Some (Palan et al., 2010) have estimated that there are between 45 and 60 active tax havens . Here we find more than 2 million financial companies, offshore companies, foundations… Read More »