Tax havens are now the first port of call for transnational corporations and rich individuals seeking tax-free wealth. The more havens there are, the more they compete to offer the least tax and attract the most cash. They are no longer just ‘offshore’ but include financial centres like Wall Street and the City of London – the world itself is becoming a tax haven.
There is no single definition of a ‘tax haven’. The countries and territories listed here can provide – at a price – secrecy and low or zero taxes.
