Abstract
The history of the tax havens is parallel to that of taxation. In fact, 2000 years ago, the first Greek storekeepers sent emissaries to some harbors to exchange the merchandise secretly with the buyer, and so, avoid the harbor taxes. But it was during the 30's and the glorious thirty that the tax havens fully extended until today. The report published by the OECD (Organization for Economic Co-operation and Development) in 1987 about international taxation, stated that "there isn't any single benchmark, clear and objective allowing identifying a country as a tax haven. However, a tax haven is generally a place where certain taxes are levied at a low rate or not at all in comparison with what the speaker indentifies as "normal". Thus, the notion of tax haven can only exist in comparison with other countries where the taxes are at a higher rate.
