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«A haven is defined as a shelter or place that provides safety. Tax haven is defined as a place where there is low or no taxes at all, thereby giving ...»

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Mitchell, Daniel J. (2003) US Government agencies confirm that low-tax jurisdictions are not money laundering. Journal of Financial Crime. 25 No. 2.

Mitchell, Daniel J. (2007) Tax Competition Creating Pressure For Lower Corporate Rate in Canada. Cato@Liberty. April 6, 2007.

Retrieved on June 12, 2007 from the website: http://www.cato-at-liberty.org/2007/06/04/tax-competition-creating-pressurefor-lower-corporate-rate-in-canada/ Owens, Jeffrey (2000) Financial, Fiscal and Enterprise Affairs Directorate (DAF), Retrieved on February 21, 2007, from the OECD Observer from the website:

http://www.oecdobserver.org/news/fullstory.php/aid/271.

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