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What Is a Tax Haven?

The International Consortium of Investigative Journalist's team, working with more than 11.5 million leaked documents from a Panamanian law firm, published some of its findings earlier this week into the offshore financial dealings of the rich and famous. The ICIJ analysis of the documents, known as the Panama Papers, showed the firm Mossack Fonseca helped thousands of individuals and companies from around the world set up shell companies and offshore accounts in low-tax havens. Such...

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