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In the week that the Panama Papers revealed stories of money laundering, sanction dodging and tax avoidance, Gillian Marles finds out just how many tax havens there are around the world and what makes Panama so attractive to some. She hears what measures have been taken in this country to crack down on aggressive tax avoidance and as the new tax year begins, she learns what has changed. And a report from Norway outlines what total tax transparency can achieve.