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America as the Largest Tax Haven of the World

April 10, 2019
Low tax rate is not the key determinant of a tax haven. Many countries have very low corporate tax rates, but still are not termed as tax havens. The key determinant is secrecy. Tax havens have stringent banking secrecy laws that prohibit banks from revealing personal details of their clients. Some tax havens have laws that allow formation of companies, trusts, and foundations without revealing the beneficiary’s name.
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taxmann.com
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