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dc.contributor.authorPires, Armando José Garcia
dc.date.accessioned2014-02-25T14:23:44Z
dc.date.available2014-02-25T14:23:44Z
dc.date.issued2013-09
dc.identifier.urihttp://hdl.handle.net/11250/166676
dc.description.abstractIn this note, we describe the history and the main characteristics of the tax havens The British Virgin Islands (BVI) and Panama. We discuss the financial channels used in these jurisdictions to move money and assets across borders, such as the incorporation of corporations (known as International Business Corporations), trusts that are financial holding companies, asset management companies, and captive insurers. We also analyze what steps these jurisdictions have been taking to increase the transparency in international capital transactions, to fight tax evasion and tax fraud, and to cooperate with tax authorities in foreign countries.no_NO
dc.language.isoengno_NO
dc.publisherSNFno_NO
dc.relation.ispartofseriesWorking paper;31/13
dc.titleThe business model of the British Virgin Islands and Panamano_NO
dc.typeWorking paperno_NO
dc.subject.nsiVDP::Social science: 200::Economics: 210::Economics: 212no_NO


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