Also known as offshore financial centers , these tax shelters are often small, low-tax jurisdictions in remote locations, like the Caribbean islands. In these places, wealthy individuals oftenCORPNET, an Amsterdam-based research group that investigates global networks of corporate control, published a 2017 report in Scientific Reports
by their "sink" number, which indicates roughly how much more money comes into the country than how muchIn the Cayman Islands, for example, 331 times more value sinks into the country than is proportionate to the size of its economy.
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