English laws and global money markets: the rise of the Vanuatu tax haven
Between 1970 and 1972 the British colonial authorities in what was then the New Hebrides (now the Republic of Vanuatu) passed legislation that turned the territory into a tax haven, or Offshore Finance Centre (OFC). This paper examines the decision by the British to make Vanuatu an OFC. In the mid-1950s, interest rate differences between US and British banks, regulatory diversity between these two states and Soviet-US Cold War rivalry started to make third-party countries and territories...[Show more]
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