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Keywords: Tax havens
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Journal Articles
Accounting, Auditing & Accountability Journal (2008) 21 (3): 398–426.
Published: 28 March 2008
... provides a brief sketch of the social and political context of Jersey in the mid to late 1990s, a place simultaneously considered to be in the “top division” of offshore financial centres (UK Home Office, 1998), a “harmful” tax haven (OECD, 1998), a place with an “ugly reputation as an offshore home...

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