1 New tax havens New locations are continually being attracted to the role of tax haven.

2 Recent financial scandals involving the use of tax havens have also led to calls for anti-tax haven legislation.

3 Even so-called tax havens may fail to live up to their privileged reputation.

4 Some tax havens combine these advantages with an extensive tax treaty network.

5 In 2000 the OECD blacklisted 35 tax havens.

6 They duly out hedge funds, credit rating agencies, tax havens and executive compensation for tighter regulation.

7 Mr Brown wants a crackdown on tax havens and a global deal to curb bankers'pay.

8 The Bill would make it illegal to carry on business with tax havens.

9 For the same reason, I fear that an accountant's expert knowledge of tax havens may once again be a saleable commodity.

10 Barack Obama, the new US president, is an avowed enemy of tax havens.

11 Most member states chose to exchange information; most European tax havens went for the withholding tax.

12 The OECD in 2000 compiled a narrower list of 35 tax havens.

13 Pressure for more disclosure is mounting , but so is competition among tax havens.

14 The proposed sanctions would include denying tax deductions for business expenses, such as consulting fees or insurance premiums, paid to anyone based in noncompliant tax havens.

15 It is alleged that two fund companies were used to move funds to tax havens and then back into Brazil transferring more than 38 million dollars in one two-year period.

16 Many countries opposed strongly to their taxpayers establishing subsidiaries in tax havens by adopting legislation.

17 Finally, the "check-the-box" option, under which companies can bury profits earned in tax havens in the accounts of other foreign subsidiaries, will be restricted.

18 South Africa reckons it is losing 64 billion rand ( $ 8.8 billion ) a year to tax havens.

19 More likely, experts say, sales have simply shifted to nearby tax havens that allow New Yorkers to stockpile cut-rate smokes at the expense of the state treasury.