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. and germany, despite high tax rates, are large contributors to global financial secrecy, [ ] however, this is often misinterpreted as implying that the us and germany are " tax havens "; for example, foreign corporates do not move to the u.s. or germany to avoid tax. [ ] [ ] [ ] the fsi does not capture
modern corporate tax havens , such as ireland, the netherlands and the united kingdom, who maintain high levels of oecd–compliance and transparency, but are responsible for the global largest base erosion and profit shifting (beps) tax avoidance activity. [ ] for example, apple's irish " leprechaun...
https://en.wikipedia.org/wiki/Financial_Secrecy_Index