The four criteria for a country to be considered as tax haven are: insignificant or non-existent tax levels, absence of transparency in tax matters, absence of fiscal data exchange with other countries and attractiveness for straw companies with fictitious activities. The only criteria that’s clear to me is the last one, and I highlight: “attractiveness for straw companies with fictitious activities“. :LOL: Check out the list of 41 countries considered by OECD as tax haven countries in inquirer.net.