The Main Characteristics of Tax Havens - Intertax View The Main Characteristics of Tax Havens by Sébastien Moerman - Intertax The Main Characteristics of Tax Havens Sébastien Moerman 1999-10-01 27 10 https://kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\TAXI\TAXI1999062.pdf Intertax