Introduction. International tax systems - UK, France, Germany, United States, Belgium, Switzerland, The Netherlands, Australia, Canada, Spain examined in detail. Other treaty countries offering tax concessions - a more general look at Luxembourg, Channel Islands, Isle of Man, Netherlands Antilles, Cyprus, Republic of Ireland, Madeira, Malta, Singapore, Hong Kong. Tax Havens - the role of tax havens and a look at Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Gibraltar, Hong Kong, Liechtenstein, Monaco, Panama.