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Page last updated at 08:24 GMT, Tuesday, 31 March 2009 09:24 UK

Not a good time to be a tax haven

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One of the areas up for discussion at the G20 is tax havens. Gordon Brown is urging a crackdown, asking leaders to agree new rules to punish multinationals that use offshore shelters to dodge revenue bills. John Whiting of Price Waterhouse and Geoff Cook, chief executive of Jersey Finance, discuss exactly what tax havens are and what will happen if they are forced to change how they operate.

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