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CRA Controlled Subject Vocabulary (CRACSV)

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tax havens
paradis fiscal
Broader Term
aggressive tax planning
Related Term
tax avoidance
tax exemptions
tax law
tax planning
tax treaties
Scope Note
a tax haven can be described as a jurisdiction with no taxes or a very low rate of tax, a lack of transparency in the operation of its tax system, and a lack of effective exchange of information with other countries. Tax havens usually also have strict bank secrecy laws. There is often little or no economic activity in a tax haven.  

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