Tax evaders! Where are you hiding your cash?

Obviously, I don't expect you to answer - but I ask that you take some unlikely advice.

Consider for a moment the geographical opportunities left available for the individual wishing to duck out of range of the taxman's jittery eye.

Liechtenstein's out, and Britain's offshore financial centres - Jersey et al - are increasingly doubtful prospects.

Where then can Joe or Jane Tax Evader go about his or her nefarious business in peace and without fear of legal reprisals?

Belize?

Sealand?

How about Delaware? It's the world's shadiest tax haven, according to a new 'financial secrecy index' by the UK's Tax Justice Network.

The small US state on the Atlantic coast may not appeal to gringophobes and traditionalists, but they need not be concerned; Switzerland and several Caribbean islands are still, apparently, excellent places to stash one's covert wedge - for the time being, at least.

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