The top five worst corporate tax havens in the world are Bermuda, the Cayman Islands, the Netherlands, Switzerland and Singapore. Researchers at Oxfam compiled their list by investigating the extent to which countries have damaging tax policies, such as zero corporate tax rates and unfair and unproductive tax incentives, as well as the degree to which they cooperate with international processes against tax avoidance. According to Oxfam, many of the countries on the list have been involved in tax scandals. Oxfam reports that tax dodging by multinational corporations costs poor countries at least US$100 billion every year.
— source telesurtv.net