Mapping former, current and emerging tax shelters
The Irish Times published an interactive map of tax shelters.
Switzerland is waning now that Swiss banks must disclose information to American authorities about anyone hiding wealth in the country. Cyprus is also on the out, after a deal it struck with the European Union to save its banking sector after its spectacular collapse last year.
On the rise is Tibet in China, which is trying to lure investors. Northern Territory is also cutting the corporate tax rate, making it a possible tax haven.
There is some disagreement about what constitutes a tax shelter.
Image of treasure chest by Pearly85