I think most people have heard of the tax loophole created by offshore tax havens. As this article suggests, it has been a source of intrigue and an important subplot in many crime novels like John Grisham's "The Firm." However, an interesting phenomena has occurred as a result of the global economic crisis. Some tax havens are actually considering direct taxation to meet mounting financial debt.
You can find the article here:
http://www.nytimes.com/2009/10/04/business/global/04cayman.html
You can find the discussion activity here:
Offshore Haven Considers Taxation
Enjoy the lesson!
Maurice
Voice One
www.voiceone.fi
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