Ethics and governance in the European Financial centers

Pensylvania and Montana have qualified Luxembourg as a tax haven in their legislation.

Penlyslavia defines a tax haven as "a jurisdiction that at the beginning of a taxable year is a tax haven as identified by the Organization for Economic Co-operation and Development, plus the sovereignties of Bermuda, the Cayman Islands, the Bailiwick of Jersey and the Grand Duchy of Luxembourg."



Montana

Pensylvania