Applying the Evaluative Construct of Legal Conformity

Foreign tax havens tend to be small independent states with stable governments, low taxes, strict privacy rules, good communication and transportation facilities, and discrete legal and financial services. They often are located in pleasant tourist destinations such as the Caribbean islands (Antigua, Bahamas, Barbados, Bermuda, et cetera) or the Alpine regions of Europe (Switzerland and Liechtenstein) that citizens from economically advanced countries could quietly visit and confidentially make arrangements for the transfer of substantial sums of money that would then be immune from all of the income, investment, and inheritance taxes of their home countries.