Text ( visual ) : unmediated Offshore tax planning / Giles Clarke. -- 8th ed. -- London : Tolley , c2001. -- xxiii, 366 p. ; 23 cm. -- (Tolley's international series). -- Includes index. -- ISBN 0406939098 ; (BB10230609) ; https://ci.nii.ac.jp/ncid/BB10230609 Author Heading(s): Clarke, Giles. -- Classification(s): LCC : KD5372. -- Subject Heading(s): LCSH : Tax havens ; LCSH : Tax planning -- Great Britain ; LCSH : Tax shelters -- Law and legislation -- Great Britain