The history of tax havens during the decades before World War II is still little known. To date, the studies that have focused on the 1920s and 1930s have presented either a very general perspective on the development of tax havens or a narrow national point of view. Based on unpublished...

It is well known that after the First World War there was a massive flight of capital from the major European countries to foreign financial centres. It is surprising, however, to note that no historian to date has actually taken the trouble to make a detailed study of the phenomenon. The aim of...