Panama Papers: How did Panama become a tax haven?

A huge leak of documents from a Panamanian law firm, Mossack Fonseca, has thrown new light on how the rich and powerful hide their wealth. It has also brought renewed attention on Panama itself, one of the world's best-known tax havens. But what makes Panama different from other low or no-tax jurisdictions and how did it become this way? According to a 2013 academic study published by the Norwegia

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パナマのタックスヘイブンの歴史まとめ