6Antigua,Barbuda. Detailed Assessment of Compliance with Based Core Principles for Effective Banking Supervision-offshore Banking[R]. IMF Country Report No. 04/388,2004 : 171 - 180.
71916年《联邦储备法》第25条A款.
8OECD, The Taxation of Multinnational Banking Enterprises, Transfer Pricing and Multinational Enterprise: Three Taxation Issues, 1985, sec. 15.
