Abstract
The odds against the continued profitable existence of tax havens were raised by the onshore competitive financial deregulations and liberalisations of the 1980s and the new regulatory harmonised norms being set by the Bank for International Settlements. They nevertheless prospered. What has been the basis of their continued success?
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References
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Johns, A. Not tax havens, havens for transnational invisible trade enterprise. Intereconomics 29, 26–32 (1994). https://doi.org/10.1007/BF02929808
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DOI: https://doi.org/10.1007/BF02929808