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The top rates of statutory personal income tax in the EU have stopped declining since the 2008 financial crisis, according to the EU Tax Observatory. Instead, the group notes that governments have introduced “a growing number of preferential tax regimes targeting foreign individuals”, hoping to lure rich expats to their territories. When thinking about Europe’s top tax havens, there isn’t – however – a “one-size-fits-all” approach. In other words, a low-tax jurisdiction for one person may not be a tax haven for another. “It depends an awful lot on where that wealth is coming from,” said Jason …

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