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This paper proposes a new definition of Offshore Financial Centers (OFCs) and develops a statistical method to differentiate between OFCs and non-OFCs using data from the Coordinated Portfolio Investment Survey (CPIS), the International Investment Position (IIP), and the balance of payments. The...
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careful analysis of the ethical challenges raised by a world of tax competition, this book puts forward a normative and … careful analysis of the ethical challenges raised by a world of tax competition, this book puts forward a normative and …
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