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Frequently used terms

• [[Judicial functions of the House of Lords|House of Lords]]
• [[Commonwealth of Nations|Commonwealth]]
• [[Judicial committee of the Privy Council|Privy Council]]

• [[Court of Appeal of England and Wales|English Court of Appeal]]
• [[Court of Appeal of England and Wales|Court of Appeal]]

Toying around

• This is the "s" tag
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• This is the "blockquote" tag

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{{cite web|url= http://www.animenewsnetwork.com/|title=''Kanokon''|publisher=[[Anime News Network]]|date=[[November 18]] [[2007]]|accessdate=2007-01-02}}

{{cite web|url=http://www.nunogomes.co.za/rec.htm|title=Verified dives below 200 metres|accessdate=2008-06-14}}

• Floating charge
• Board of directors
• Tax haven
• Arbitration

Break

2019 general election draft

Sub 4

Players with at least 1,000 post season receiving yards

Through end of 2018 season^[2]

Footnotes

James

James is the oldest and coolest of all the templar knights.

John. John is the whiney one who never fights.

Steve Tempest

Steve is an imaginary knight made up for reference purposes.

Steve is purely an example.

Bob

Bob is the youngest and un-coolest of all the templar knights.

* Carey Olsen was formed by the merger of two roughly equivalent sized firms from Jersey and Guernsey

User experienced and established

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British Antarctic Territory

Test

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Terminology: OFCs vs tax havens

In terms of terminology, confusion sometimes arises as to the level of distinction between "tax havens" and offshore financial centres. One commentator has gone so far as to suggest that offshore financial centre is simply "a politically correct term for what used to be called a tax haven.".^[1] There is some merit in the suggestion: one of the leading texts on the subject, by Milton Grundy (ISBN 0 421 58590 0), was first published in 1969 under the title Tax Havens: A World Survey, which title was retained with small changes until the 6th edition in 1993, which was entitled Grundy's Tax Havens-Offshore Business Centres: A World Survey. The 7th edition published in 1997 was entitled Offshore Business Centres: A World Survey.

Nonetheless there is a distinction to be drawn between the two terms, although there may be considerable overlap in the jurisdictions which can described as one or other. Tolley's Offshore Service (ISBN 040694251X) suggests that Bahamas, Bermuda, the British Virgin Islands, the Cayman Islands, Gibraltar, Guernsey, the Isle of Man, Jersey and Liechtenstein would probably fit on almost any definition of each list. However, jurisdictions such as Delaware and Dubai may be offshore financial centres without being tax havens, and jurisdictions such as Vanuatu may be tax havens without being offshore financial centres.

Part of the difficulty usually stems from the fact that both terms have evolved over the years and have a fluid meaning. Tax havens were originally thought of as low tax jurisdictions to which wealthy individuals could retire and avoid taxation. Now personal residence as a means of avoiding tax is much less common, and a "tax haven" is usually used to either refer to a low tax or no-tax jurisdiction, or jurisdictions who structure their legal architecture to facilitate the mitigation of tax liabilities in third countries. However, the term "tax haven" is also used sometimes in a perjorative fashion, suggesting that a jurisdiction which facilitates cross-border financial crime or unlawful tax evasion.^[2] In their 1998 report, OECD dedicated fully half of their criterea for identifying a jurisdiction as a tax haven to issues such as "lack of effective exchange of information" and "lack of transparency", and put very little emphasis on tax indicating only that "no or nominal taxation is the starting point..."^[3]

By contrast term offshore financial centre reflects the broader scope of financial services offered within those jurisdictions.^[4] For example, Bermuda (which often refers to itself as the first offshore financial centre) now has a relatively minor role in international tax structuring, but a booming economy based on offshore reinsurance markets and management of collective investment vehicles. But it is probably correct to note that most jurisdictions which label themselves as offshore financial centres, also tend to be tax havens by most popular definitions.

CA Judges