Study names three Pacific countries as tax havens
An international study has named Vanuatu, Samoa and the Cook Islands as tax havens, which could be damaging their economies.
The research shows wealthy individuals have about at least 21 trillion US dollars of hidden financial assets in offshore tax havens.
The study was ordered by the lobby group Tax Justice Network, which campaigns against tax havens, and was done by Jim Henry, who is an economist and lawyer in New York.
Mr Henry says the list of 80 tax havens include some in this part of the world.