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Beneath the Surface

Legal Week 28 November 2002 The publication in August of the report Towards a Level Playing Field, prepared by the international law firm Stikeman Elliott, provides a timely opportunity to analyse more objectively some assumptions underpinning the initiatives of the

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Back to the Future

Legal Week 25 October 2001 After a rigorous three-year process, in July the Cayman Islands emerged with a clear understanding on the Organisation for Co-operation and Development’s (OECD’s) Harmful Tax Competition initiative, its zero tax regime intact, and its money

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