49:
1877:
1861:
1846:
1657:
1645:
1969:
and/or other large onshore centres, but will not practise
English or Swiss law). However, Ireland and Luxembourg are included in this table, as several firms have moved into practising law in those two "midshore" jurisdictions, especially with regards funds, where they compete with large onshore firms like
1968:
The following table sets out the offshore jurisdictions in which the principal multi-jurisdictional offshore firms practise law (correct as of March 2020). The table does not list 'sales' offices, where the firms do not practise the local law (typically, they will have an office in London, Zurich,
1932:
legal directory in its 2008 edition, recognised the move towards multi-jurisdictional specialist offshore firms, and included a new ranking for global offshore specialist firms, rather than by jurisdiction. Arguably this was the first defined "offshore magic circle", although the directory did not
2469:
The "offshore magic circle", a term given to the top firms based in the
Caribbean and the Channel Islands that specialise in helping clients move money to low-tax countries, include Ogier, Mourant Ozannes, Walkers, and Maples and Calder, as well as
993:
1767:' of top law firms, and is widely used in the offshore legal industry. The term has also become used to describe the offshore legal industry in a more pejorative sense (e.g. when the general media reports on
2359:* Carey Olsen was formed by the merger of two roughly equivalent sized firms from Jersey and Guernsey. Mourant Ozannes was formed by a merger of firms from Jersey, Guernsey and the Cayman Islands.
2418:, a Gibraltar-based law firm which ranks 9th in terms of total lawyer numbers, one place ahead of 10th ranked Bedell, however, Hassan's is not a "multi-jurisdictional" offshore law firm.
1916:, has expressed dim views of law firms designating themselves as part of an offshore magic circle. However, the concept of an offshore magic circle is actively promoted by legal
2496:
1895:
In the wider legal community, it has been suggested that the 'magic circle' label for offshore firms is self-promoting. Not only does the group suggested by
1786:, February 2008) suggested a list, which has been repeated by others, and is simply the top 10 offshore law firms, but excluding Gibraltar–specialist
2528:
2564:
1845:
1339:
1903:), but it also appears to contain a fairly high percentage of all the specialist offshore law firms, including almost all the significant
1876:
2546:
1860:
1196:
1061:
1056:
2632:
497:
2603:
1410:
1003:
224:
492:
17:
2743:
1610:
791:
1778:
There is no consensus definition over which firms belong in the offshore magic circle. A 2008 article in the publication
1485:
2717:
1771:–type offshore financial scandals), and is therefore more sparingly used, or found, in major legal publications (e.g.
1687:
1550:
673:
185:
1011:
759:
476:
658:
254:
2788:
1615:
1334:
1960:
magazine produces a list of the top twenty offshore law firms by number of partners, published each
February.
2768:
1620:
579:
48:
2582:
1815:
1713:
1318:
609:
1910:
The major offshore firms do not use the 'magic circle' terminology. Edward
Fennell, a legal columnist for
2793:
1560:
1530:
941:
413:
2773:
2482:
1810:
1709:
988:
566:
523:
374:
229:
78:
1900:
1764:
1747:
The same firms are also increasingly advising on the laws of onshore financial centres, especially
1580:
998:
482:
2646:
2458:
2439:
1917:
1595:
1535:
1046:
1041:
663:
544:
195:
1995:
1725:
1680:
1505:
1390:
1385:
981:
560:
379:
2689:
1920:
who hope to persuade London lawyers to spend a few years working in an offshore jurisdiction.
2394:
1585:
1510:
1475:
1460:
1380:
1370:
614:
534:
450:
2708:"Offshore | The Lawyer | Legal News and Jobs | Advancing the business of law"
2664:
1605:
1570:
1545:
1425:
1405:
572:
249:
110:
8:
2389:
2005:
1970:
1748:
1625:
1525:
1520:
1465:
1450:
1440:
1435:
1430:
1375:
1365:
1360:
1344:
1214:
1160:
963:
471:
2798:
2622:
1952:), no matter how good, would not be considered in this new Global – Offshore category.
1882:
1835:
1795:
1729:
1600:
1590:
1575:
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1540:
1490:
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1400:
1395:
1250:
1165:
953:
917:
838:
717:
435:
73:
1851:
1673:
1515:
1500:
1495:
1470:
1420:
1220:
931:
883:
823:
739:
680:
392:
359:
165:
1830:
1800:
1555:
1480:
1086:
1051:
1031:
843:
811:
685:
539:
290:
1940:
list included the same names as the list produced by "Legal
Business" in its 2008
2739:
2463:
2374:
1904:
1899:
seem large (with nine firms, as opposed to the five firms in the original London
1825:
1768:
1741:
1649:
1265:
1123:
1118:
853:
816:
727:
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518:
354:
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170:
88:
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1016:
858:
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425:
329:
324:
307:
285:
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234:
155:
150:
125:
115:
57:
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958:
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898:
878:
769:
754:
734:
648:
643:
445:
239:
208:
2565:"Paradise Papers leak reveals secrets of the world elite's hidden wealth"
2497:"Offshore law firms in Caribbean uprooted in aftermath of Hurricane Irma"
2384:
2067:
1805:
1170:
908:
868:
786:
722:
668:
604:
430:
420:
364:
244:
145:
140:
98:
83:
2712:
2627:
2071:
2025:
1956:
1752:
1275:
1245:
1128:
1113:
1036:
968:
936:
888:
863:
848:
749:
744:
712:
638:
344:
339:
160:
120:
66:
2529:"Appleby, the offshore law firm with a record of compliance failures"
2379:
2020:
1912:
1108:
1026:
1021:
707:
702:
513:
440:
130:
2010:
1737:
1705:
1270:
1238:
922:
912:
833:
828:
801:
774:
584:
334:
275:
270:
103:
2415:
1990:
1949:
1867:
1787:
1717:
1081:
903:
806:
796:
135:
93:
2440:"'Offshore magic circle' law firms fear Paradise Papers fallout"
1948:
stated that single-jurisdiction offshore specialist firms (e.g.
2015:
1733:
1644:
1290:
1101:
1096:
1091:
893:
781:
2459:"Offshore Magic Circle law firms fear Paradise Papers fallout"
2547:"Why we are shining a light on the world of tax havens again"
1305:
1300:
1295:
1285:
1260:
1255:
1202:
1074:
1763:
The term is a derivation of the widely recognised London '
40:
1854:
is the largest offshore law firm by number of lawyers.
1005:
2617:
2615:
2613:
2604:"Offshore Magic Circle : In Their Own Words"
2780:
2456:
2610:
1704:is the set of the largest multi-jurisdictional
1681:
1963:
1688:
1674:
2769:Chambers Law Firms OFFSHORE – GLOBAL–WIDE
2511:"Appleby, the offshore magic circle firm"
1197:Institute on Taxation and Economic Policy
2623:"The Offshore Top 30 2018: The rankings"
2606:. Hamilton Recruitment. 17 January 2017.
27:Multi-jurisdictional tax haven law firms
2598:
2596:
14:
2781:
2635:from the original on 14 November 2019.
2740:"Taylors in association with Walkers"
2690:"Global Guide OFFSHORE — GLOBAL-WIDE"
2457:Madison Marriage (10 November 2017).
2414:The odd one out is offshore law firm
1978:Multi-jurisdiction offshore law firms
2746:from the original on 10 January 2017
2720:from the original on 19 January 2013
2593:
2583:"What is the Offshore Magic Circle?"
1885:' head office in the Cayman Islands
24:
2647:"The Times & The Sunday Times"
2432:
25:
2810:
2762:
2485:. CML Recruitment. 10 March 2010.
1012:Global minimum corporate tax rate
1875:
1859:
1844:
1655:
1643:
477:Base erosion and profit shifting
47:
2732:
2700:
2682:
2657:
2639:
2499:. LegalWeek. 12 September 2017.
2408:
255:Optimal capital income taxation
2575:
2557:
2539:
2521:
2503:
2489:
2475:
2450:
1923:
1335:List of countries by tax rates
13:
1:
2425:
1868:Harney Westwood & Riegels
1758:
1712:, especially the laws of the
760:Natural resources consumption
1890:
1714:British Overseas Territories
610:United States as a tax haven
7:
2362:
2209:Anguilla, Cyprus, Hong Kong
10:
2815:
1710:offshore financial centres
524:Offshore financial centres
414:Repatriation tax avoidance
989:Financial transaction tax
79:Property tax equalization
2665:"Offshore – Global–Wide"
2401:
2350:Dubai, Hong Kong, London
1999:
1983:
1964:Multi-jurisdiction firms
1340:Tax revenue to GDP ratio
999:Currency transaction tax
580:Liechtenstein tax affair
2694:Chambersandpartners.com
2669:Chambersandpartners.com
2212:British Virgin Islands
1918:recruitment consultants
1047:Permanent establishment
1042:Exchange of Information
545:Financial Secrecy Index
196:Medical savings account
1944:article. In addition,
1726:British Virgin Islands
942:Vehicle miles traveled
561:Ireland as a tax haven
375:Private tax collection
2789:Offshore magic circle
2395:Conduit and Sink OFCs
1702:offshore magic circle
615:Panama as a tax haven
567:Ireland v. Commission
535:Conduit and sink OFCs
530:Offshore magic circle
451:Unreported employment
18:Offshore Magic Circle
2033:"Home" jurisdiction
1611:United Arab Emirates
1353:Individual Countries
1062:Foreign revenue rule
854:Inheritance (estate)
573:Leprechaun economics
2446:. 17 November 2017.
2390:Corporate tax haven
1980:
1650:Business portal
1345:Tax rates in Europe
1215:Tax Justice Network
1161:Dhammika Dharmapala
664:Airport improvement
472:Transfer mispricing
263:Distribution of Tax
35:Part of a series on
2794:Offshore law firms
2589:. 6 November 2017.
2571:. 5 November 2017.
2553:. 5 November 2017.
2517:. 5 November 2017.
1976:
1730:Crown dependencies
1708:who specialise in
1251:Eight per thousand
1166:James R. Hines Jr.
1057:European Union FTT
74:Government revenue
2651:Timesonline.co.uk
2631:. 30 April 2018.
2483:"Race to the top"
2357:
2356:
2281:Channel Islands*
2244:Hong Kong, Dubai
2144:Channel Islands*
1852:Maples and Calder
1698:
1697:
1633:
1632:
1229:
1228:
1221:Tax Policy Center
964:Negative (income)
740:Environmental tax
622:
621:
540:Financial centres
360:Tax investigation
298:
297:
166:Tax harmonization
16:(Redirected from
2806:
2756:
2755:
2753:
2751:
2736:
2730:
2729:
2727:
2725:
2704:
2698:
2697:
2686:
2680:
2679:
2677:
2675:
2661:
2655:
2654:
2653:. 16 April 2016.
2643:
2637:
2636:
2619:
2608:
2607:
2600:
2591:
2590:
2579:
2573:
2572:
2561:
2555:
2554:
2543:
2537:
2536:
2535:. November 2017.
2525:
2519:
2518:
2507:
2501:
2500:
2493:
2487:
2486:
2479:
2473:
2472:
2454:
2448:
2447:
2436:
2419:
2412:
2252:Mourant Ozannes
1981:
1975:
1879:
1866:Head offices of
1863:
1848:
1690:
1683:
1676:
1662:Money portal
1660:
1659:
1658:
1648:
1647:
1324:
1323:
1145:
1144:
1052:Transfer pricing
1032:Tax equalization
1006:
949:Corporate profit
585:Luxembourg Leaks
519:Corporate havens
398:
397:
214:
213:
51:
32:
31:
21:
2814:
2813:
2809:
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2807:
2805:
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2495:
2494:
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2481:
2480:
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2464:Financial Times
2455:
2451:
2444:Financial Times
2438:
2437:
2433:
2428:
2423:
2422:
2413:
2409:
2404:
2399:
2375:Paradise Papers
2365:
2353:Cayman Islands
2247:Cayman Islands
2081:Bedell Cristin
1966:
1942:Offshore Review
1926:
1905:Channel Islands
1893:
1886:
1880:
1871:
1864:
1855:
1849:
1840:
1826:Mourant Ozannes
1784:Offshore Review
1769:Paradise Papers
1761:
1742:The Isle of Man
1694:
1656:
1654:
1642:
1635:
1634:
1321:
1311:
1310:
1266:Fiscus Judaicus
1241:
1231:
1230:
1189:Advocacy groups
1142:
1134:
1133:
1124:Trade agreement
1119:Free-trade zone
1077:
1067:
1066:
1004:
984:
974:
973:
634:
624:
623:
595:Paradise Papers
436:Debtors' prison
395:
385:
384:
355:Tax preparation
315:Revenue service
310:
300:
299:
211:
201:
200:
181:Double taxation
176:Tax withholding
171:Tax competition
89:Non-tax revenue
69:
28:
23:
22:
15:
12:
11:
5:
2812:
2802:
2801:
2796:
2791:
2777:
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2763:External links
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1987:Lawyers (2018)
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1933:use the term.
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1897:Legal Business
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1209:Tax Foundation
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1190:
1186:
1185:
1184:
1183:
1181:Gabriel Zucman
1178:
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1168:
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1156:Mihir A. Desai
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1019:
1017:Robin Hood tax
1014:
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1001:
996:
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985:
980:
979:
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966:
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954:Excess profits
951:
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839:Gross receipts
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590:Offshore Leaks
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555:
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553:Major examples
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488:Dutch Sandwich
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426:Tax resistance
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217:General Theory
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107:
106:
96:
91:
86:
81:
76:
70:
65:
64:
61:
60:
53:
52:
44:
43:
37:
36:
26:
9:
6:
4:
3:
2:
2811:
2800:
2797:
2795:
2792:
2790:
2787:
2786:
2784:
2775:
2772:
2770:
2767:
2766:
2745:
2741:
2735:
2719:
2715:
2714:
2709:
2703:
2695:
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2685:
2670:
2666:
2660:
2652:
2648:
2642:
2634:
2630:
2629:
2624:
2618:
2616:
2614:
2605:
2599:
2597:
2588:
2584:
2578:
2570:
2566:
2560:
2552:
2548:
2542:
2534:
2530:
2524:
2516:
2512:
2506:
2498:
2492:
2484:
2478:
2471:
2466:
2465:
2460:
2453:
2445:
2441:
2435:
2431:
2417:
2411:
2407:
2396:
2393:
2391:
2388:
2386:
2383:
2381:
2378:
2376:
2373:
2371:
2370:Panama Papers
2368:
2367:
2360:
2352:
2349:
2347:
2345:
2342:
2339:
2336:
2333:
2330:
2327:
2324:
2321:
2320:
2316:
2313:
2310:
2308:
2305:
2302:
2299:
2296:
2293:
2291:
2288:
2285:
2284:
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2277:
2275:
2273:
2270:
2267:
2265:
2262:
2259:
2257:
2254:
2251:
2250:
2246:
2243:
2240:
2238:
2235:
2233:
2230:
2227:
2224:
2222:
2219:
2216:
2215:
2211:
2208:
2205:
2202:
2200:
2198:
2196:
2193:
2190:
2187:
2184:
2181:
2180:
2176:
2173:
2171:
2169:
2167:
2165:
2163:
2160:
2157:
2154:
2151:
2148:
2147:
2143:
2140:
2138:
2136:
2133:
2130:
2128:
2125:
2122:
2119:
2116:
2113:
2112:
2108:
2106:
2104:
2102:
2099:
2096:
2094:
2091:
2088:
2086:
2083:
2080:
2079:
2075:
2073:
2069:
2065:
2063:
2060:
2057:
2054:
2052:
2049:
2046:
2043:
2040:
2037:
2036:
2032:
2029:
2027:
2024:
2022:
2019:
2017:
2014:
2012:
2009:
2007:
2004:
2002:
1997:
1994:
1992:
1989:
1986:
1982:
1979:
1974:
1972:
1961:
1959:
1958:
1953:
1951:
1947:
1943:
1939:
1934:
1931:
1921:
1919:
1915:
1914:
1908:
1906:
1902:
1898:
1884:
1878:
1873:
1869:
1862:
1857:
1853:
1847:
1842:
1841:
1837:
1834:
1832:
1829:
1827:
1824:
1822:
1819:
1817:
1814:
1812:
1809:
1807:
1804:
1802:
1799:
1797:
1794:
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1791:
1789:
1785:
1781:
1776:
1774:
1770:
1766:
1756:
1754:
1750:
1745:
1743:
1739:
1735:
1731:
1727:
1723:
1719:
1715:
1711:
1707:
1703:
1691:
1686:
1684:
1679:
1677:
1672:
1671:
1669:
1668:
1663:
1653:
1651:
1646:
1641:
1640:
1639:
1638:
1627:
1624:
1622:
1621:United States
1619:
1617:
1614:
1612:
1609:
1607:
1604:
1602:
1599:
1597:
1594:
1592:
1589:
1587:
1584:
1582:
1579:
1577:
1574:
1572:
1569:
1567:
1564:
1562:
1559:
1557:
1554:
1552:
1549:
1547:
1544:
1542:
1539:
1537:
1534:
1532:
1529:
1527:
1524:
1522:
1519:
1517:
1514:
1512:
1509:
1507:
1504:
1502:
1499:
1497:
1494:
1492:
1489:
1487:
1484:
1482:
1479:
1477:
1474:
1472:
1469:
1467:
1464:
1462:
1459:
1457:
1454:
1452:
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1437:
1434:
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1429:
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1424:
1422:
1419:
1417:
1414:
1412:
1409:
1407:
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1402:
1399:
1397:
1394:
1392:
1389:
1387:
1384:
1382:
1379:
1377:
1374:
1372:
1369:
1367:
1364:
1362:
1359:
1358:
1357:
1356:
1352:
1351:
1346:
1343:
1341:
1338:
1336:
1333:
1332:
1331:
1330:
1327:All Countries
1326:
1325:
1320:
1315:
1314:
1307:
1304:
1302:
1299:
1297:
1294:
1292:
1289:
1287:
1284:
1282:
1281:Tolerance tax
1279:
1277:
1274:
1272:
1269:
1267:
1264:
1262:
1259:
1257:
1254:
1252:
1249:
1247:
1244:
1243:
1240:
1235:
1234:
1222:
1219:
1216:
1213:
1210:
1207:
1204:
1201:
1198:
1195:
1194:
1193:
1192:
1188:
1187:
1182:
1179:
1177:
1174:
1172:
1169:
1167:
1164:
1162:
1159:
1157:
1154:
1153:
1152:
1151:
1147:
1146:
1138:
1137:
1130:
1127:
1125:
1122:
1120:
1117:
1115:
1112:
1110:
1107:
1103:
1100:
1098:
1095:
1094:
1093:
1090:
1088:
1085:
1083:
1080:
1079:
1076:
1071:
1070:
1063:
1060:
1058:
1055:
1053:
1050:
1048:
1045:
1043:
1040:
1038:
1035:
1033:
1030:
1028:
1025:
1023:
1020:
1018:
1015:
1013:
1010:
1007:
1002:
1000:
997:
995:
992:
990:
987:
986:
983:
982:International
978:
977:
970:
967:
965:
962:
960:
957:
955:
952:
950:
947:
943:
940:
938:
935:
933:
929:
926:
924:
921:
919:
916:
915:
914:
910:
907:
905:
902:
900:
897:
895:
892:
890:
887:
885:
884:Resource rent
882:
880:
877:
875:
872:
870:
867:
865:
862:
860:
857:
855:
852:
850:
847:
845:
842:
840:
837:
835:
832:
830:
827:
825:
822:
818:
815:
813:
810:
808:
805:
803:
800:
798:
795:
793:
790:
788:
785:
784:
783:
780:
776:
773:
771:
768:
766:
763:
761:
758:
756:
753:
751:
748:
746:
743:
742:
741:
738:
736:
733:
729:
726:
724:
721:
719:
716:
714:
711:
709:
706:
704:
701:
699:
696:
695:
694:
691:
687:
684:
683:
682:
681:Capital gains
679:
675:
672:
670:
667:
665:
662:
661:
660:
657:
655:
652:
650:
647:
645:
642:
640:
637:
636:
633:
628:
627:
616:
613:
611:
608:
606:
603:
601:
600:Panama Papers
598:
596:
593:
591:
588:
586:
583:
581:
578:
574:
571:
569:
568:
564:
563:
562:
559:
558:
557:
556:
552:
551:
546:
543:
541:
538:
536:
533:
531:
528:
525:
522:
520:
517:
515:
512:
511:
510:
509:
505:
504:
499:
496:
494:
491:
489:
486:
484:
481:
478:
475:
473:
470:
468:
467:Tax inversion
465:
464:
463:
462:
458:
457:
452:
449:
447:
444:
442:
439:
437:
434:
432:
429:
427:
424:
422:
419:
415:
412:
411:
410:
409:Tax avoidance
407:
406:
405:
404:
400:
399:
394:
393:Noncompliance
389:
388:
381:
378:
376:
373:
371:
370:Tax collector
368:
366:
363:
361:
358:
356:
353:
351:
350:Tax residence
348:
346:
343:
341:
338:
336:
333:
331:
328:
326:
323:
321:
320:Revenue stamp
318:
316:
313:
312:
309:
304:
303:
292:
289:
287:
284:
282:
279:
277:
274:
272:
269:
268:
267:
266:
262:
261:
256:
253:
251:
248:
246:
243:
241:
238:
236:
235:Tax incidence
233:
231:
230:Excess burden
228:
226:
223:
222:
221:
220:
216:
215:
210:
205:
204:
197:
194:
192:
189:
187:
184:
182:
179:
177:
174:
172:
169:
167:
164:
162:
159:
157:
156:Tax incentive
154:
152:
151:Tax advantage
149:
147:
144:
142:
139:
137:
134:
132:
129:
127:
124:
122:
119:
117:
114:
112:
111:Tax threshold
109:
105:
102:
101:
100:
97:
95:
92:
90:
87:
85:
82:
80:
77:
75:
72:
71:
68:
63:
62:
59:
58:fiscal policy
56:An aspect of
55:
54:
50:
46:
45:
42:
39:
38:
34:
33:
30:
19:
2774:Ifcforum.org
2750:21 September
2748:. Retrieved
2734:
2722:. Retrieved
2711:
2702:
2693:
2684:
2672:. Retrieved
2668:
2659:
2650:
2641:
2626:
2586:
2577:
2569:The Guardian
2568:
2559:
2551:The Guardian
2550:
2541:
2532:
2523:
2514:
2505:
2491:
2477:
2468:
2462:
2452:
2443:
2434:
2410:
2358:
2114:Carey Olsen
1977:
1967:
1955:
1954:
1945:
1941:
1937:
1935:
1929:
1927:
1911:
1909:
1901:magic circle
1896:
1894:
1783:
1782:(Issue 181,
1779:
1777:
1772:
1765:magic circle
1762:
1746:
1701:
1699:
1581:South Africa
1176:Joel Slemrod
844:Hypothecated
812:Sugary drink
686:Expatriation
565:
529:
483:Double Irish
446:Black market
291:Proportional
240:Laffer curve
225:Price effect
29:
2742:. Walkers.
2533:Irish Times
2385:Tax shelter
2068:Isle of Man
2066:Hong Kong,
1924:Endorsement
1806:Carey Olsen
1596:Switzerland
1561:Philippines
1536:New Zealand
1531:Netherlands
1171:Ronen Palan
909:User charge
728:Value-added
693:Consumption
605:Swiss Leaks
493:Single Malt
431:Tax shelter
421:Tax evasion
380:Tax farming
365:Tax shelter
281:Progressive
245:Optimal tax
146:Tax amnesty
141:Tax holiday
99:Tax bracket
84:Tax revenue
2783:Categories
2713:The Lawyer
2628:The Lawyer
2426:References
2314:Hong Kong
2278:Hong Kong
2174:Hong Kong
2141:Hong Kong
2072:Seychelles
2026:Luxembourg
1957:The Lawyer
1759:Definition
1753:Luxembourg
1728:, and the
1506:Kazakhstan
1391:Bangladesh
1386:Azerbaijan
1319:By country
1276:Temple tax
1246:Church tax
1129:ATA Carnet
1114:Free trade
1109:Tariff war
1037:Tax treaty
918:Congestion
859:Land value
750:Eco-tariff
718:Television
674:Solidarity
654:Ad valorem
514:Tax havens
345:Tax shield
340:Tax refund
308:Collection
286:Regressive
161:Tax reform
2799:Law firms
2587:The Times
2380:Tax haven
2021:Mauritius
1913:The Times
1891:Criticism
1706:law firms
1586:Sri Lanka
1551:Palestine
1511:Lithuania
1476:Indonesia
1461:Hong Kong
1381:Australia
1371:Argentina
1239:Religious
1027:Spahn tax
1022:Tobin tax
874:Pigouvian
792:Cigarette
765:Severance
698:Departure
506:Locations
459:Corporate
441:Smuggling
209:Economics
131:Tax shift
126:Deduction
116:Exemption
2744:Archived
2724:16 April
2718:Archived
2674:16 April
2633:Archived
2515:BBC News
2470:Appleby.
2363:See also
2322:Walkers
2182:Harneys
2177:Bermuda
2149:Conyers
2076:Bermuda
2038:Appleby
2011:Guernsey
1971:Matheson
1946:Chambers
1938:Chambers
1930:Chambers
1738:Guernsey
1606:Tanzania
1571:Portugal
1546:Pakistan
1426:Colombia
1406:Bulgaria
1271:Leibzoll
1148:Academic
1141:Research
959:Windfall
899:Turnover
879:Property
829:Georgist
775:Stumpage
770:Steering
755:Landfill
735:Dividend
659:Aviation
649:Per unit
644:Indirect
335:Tax lien
271:Tax rate
250:Theories
104:Flat tax
67:Policies
41:Taxation
2696:. 2018.
2416:Hassans
2317:Jersey
2217:Maples
2109:Jersey
2006:Ireland
1991:Bermuda
1950:Hassans
1907:firms.
1883:Walkers
1836:Walkers
1816:Harneys
1811:Conyers
1796:Appleby
1788:Hassans
1749:Ireland
1718:Bermuda
1626:Uruguay
1526:Namibia
1521:Morocco
1486:Ireland
1466:Iceland
1451:Germany
1441:Finland
1436:Denmark
1431:Croatia
1376:Armenia
1366:Algeria
1361:Albania
1008:(CCCTB)
869:Payroll
824:General
817:Tobacco
787:Alcohol
723:Tourist
669:Landing
401:General
136:Tax cut
94:Tax law
2286:Ogier
2016:Jersey
2001:Cayman
1821:Maples
1801:Bedell
1734:Jersey
1724:, and
1601:Taiwan
1591:Sweden
1576:Russia
1566:Poland
1541:Norway
1491:Israel
1456:Greece
1446:France
1416:Canada
1401:Brazil
1396:Bhutan
1291:Kharaj
1199:(ITEP)
1102:Export
1097:Import
1092:Tariff
1082:Custom
969:Wealth
894:Surtax
889:Single
864:Luxury
849:Income
782:Excise
745:Carbon
639:Direct
526:(OFCs)
479:(BEPS)
191:Unions
121:Credit
2402:Notes
2030:Other
1936:That
1831:Ogier
1516:Malta
1501:Japan
1496:Italy
1471:India
1421:China
1306:Zakat
1301:Nisab
1296:Khums
1286:Jizya
1261:Tithe
1256:Teind
1217:(TJN)
1203:Oxfam
1075:Trade
994:ATTAC
713:Stamp
708:Sales
703:Hotel
632:Types
2752:2016
2726:2016
2676:2016
2325:269
2289:200
2255:238
2220:303
2185:162
2152:139
2117:210
2041:184
1984:Firm
1928:The
1751:and
1740:and
1700:The
1556:Peru
1481:Iran
1223:(US)
1211:(US)
1205:(UK)
1087:Duty
937:Toll
932:GNSS
928:Road
923:Fuel
834:Gift
802:Meat
498:CAIA
276:Flat
2343:Yes
2340:Yes
2337:Yes
2334:Yes
2331:Yes
2328:Yes
2311:Yes
2306:Yes
2303:Yes
2300:Yes
2297:Yes
2294:Yes
2271:Yes
2268:Yes
2263:Yes
2260:Yes
2241:Yes
2236:Yes
2231:Yes
2228:Yes
2225:Yes
2206:Yes
2203:Yes
2194:Yes
2191:Yes
2188:Yes
2161:Yes
2158:Yes
2155:Yes
2134:Yes
2131:Yes
2126:Yes
2123:Yes
2120:Yes
2100:Yes
2097:Yes
2092:Yes
2089:Yes
2084:72
2061:Yes
2058:Yes
2055:Yes
2050:Yes
2047:Yes
2044:Yes
1996:BVI
1775:).
1732:of
1716:of
1411:BVI
913:fee
904:Use
807:Sin
797:Fat
2785::
2716:.
2710:.
2692:.
2667:.
2649:.
2625:.
2612:^
2595:^
2585:.
2567:.
2549:.
2531:.
2513:.
2467:.
2461:.
2442:.
2070:,
1973:.
1790:.
1755:.
1744:.
1736:,
1720:,
2754:.
2728:.
2678:.
1870:.
1689:e
1682:t
1675:v
930:/
911:/
20:)
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
