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I find it difficult to see why citizens should be treated any different then 
corporations whe it comes to their ability to shelter offshore income from the IRS.  
Some in fact engage in "buy-back" transactions but they must be very careful at tax 
time.

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U.S. Companies File in Bermuda to Slash Tax Bills

February 18, 2002 

By DAVID CAY JOHNSTON


A growing number of American companies are incorporating in
Bermuda to lower their taxes sharply without giving up the
benefits of doing business in the United States.

http://www.nytimes.com/2002/02/18/business/18TAX.html?ex=1015008814&ei=1&en=5d783cc573d595c3



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