Tax Havens or Off Shore Financial Centre
5 pages (1250 words)
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, Research Proposal
Examples of such tax havens include Ireland and Luxembourg in Europe, Hong Kong and Singapore in Asia, and various Caribbean island nations in the Americas. Low-tax jurisdictions are also common within countries, taking the form of special economic zones in China, low-tax states and enterprise zones in the United States, and tax-favored subnational regions including eastern Germany, southern Italy, eastern Canada, and others.