Ready-Made Company
See Shelf Company.

Real Estate
Withholding and other taxes are frequently imposed on rental income deriving from the holding of real estate in a foreign country; similarly, capital gains taxes may be imposed on the profits flowing from the sale of property. However, in exceptional cases, the provisions of a tax treaty may be of considerable value in minimizing the total tax burden, e.g. the treaty between the Netherlands Antilles and the United States. Ownership of real estate by individuals may also result in liability to death duties and similar taxes in the country in which the real estate is situated, irrespective of the residence or domicile of the individual owner. For this reason it is common to hold foreign real estate through a low tax jurisdiction or other company.

The register of international business companies and exempt companies maintained by the Registrar.

The Registrar of Companies, a governmental body controlling the formation and renewal of companies created under their company act.

Registered Agent
A registered agent is the person or entity designated in the articles of incorporation to receive service of process and other important notices from the state. A corporation must maintain a registered agent at all times or risk forfeiture of the corporate charter.

Registered Company
A company that is registered with the authorities of the country in which it is established. In most countries it is illegal to operate as a company without being registered.

Registered Office
The registered office is the place where the registered agent can be found. It may be the corporate office, or it may be the office of the corporation's attorney.

Registered Share
Share which is transferred by an instrument of transfer. The name of the holder is registered in the books of the company and the shareholder's name is displayed on the actual share certificate.

Resident Company
A company treated by the jurisdiction in which it is incorporated or in which it conducts commercial activities as resident for tax purposes or exchange control purposes or both.  A bank, trust company or holding company permitted to deal only in local currency.  Foreign currency transactions must be approved by the appropriate regulatory authority.

Retail Buyer
The buyer of a security when it arrives on the secondary (retail) market.

Re-domiciliation Corporations
Some offshore jurisdictions allow corporations incorporated in other jurisdictions to reincorporate in their own at will.

Rights Issue
An invitation to existing shareholders to acquire additional shares in the company in proportion to the number of shares they already own - usually at a preferential price.

Roll Program
A broker term describing a trade program.  The use of the term “roll program” should be avoided.

All amounts received for the privilege of using intangibles such as patents, copyrights, secret processes and formulae, as well as amounts received for the privilege of exploiting mineral, oil and gas deposits.


Safekeeping receipt
A document issued by a bank which requires the bank to hold specific funds (or securities, gold, etc.) unconditionally separate from other assets and return them when requested by the depositor.  In this way, the funds (or securities, gold, etc.) are not an asset of the bank nor are they, directly or indirectly, subject to any of the bank’s other obligations or debts.

Securities owned by a participant in the secondary (retail) market.

Scheduled Territories
Since June 1972, the United Kingdom, the Channel Islands, the Isle of Man, and Gibraltar.

Screen Company
A company incorporated in a country which charges a nil or low rate of tax on receipts or distributions of interest, dividends or royalties received from another country, taking advantage of a favourable double taxation agreement between two countries which reduces the tax withheld at source in the country in which the income arises.

General name for shares and bonds of all types including options, warrants, and rights to acquire shares and debt obligations.  Shares produce a variable dividend and bonds at a fixed interest.

Secured Credit Card
Here there are two accounts: a frozen bank account the funds in which act as a guarantee for the card - and the actual credit card account. Statements are mailed only in the months when something is charged to the account, unless the balance for the preceding month has yet to be paid off in full. But you are still obliged to make a minimum monthly payment of 10 per cent of the outstanding balance within a couple of weeks from receiving your statement.

To create or establish an offshore trust. Done by the settlor {UK and Channel Island term) or the grantor (U.S. and IRS term).

The person who creates a trust.

Share of Stock
Represents ownership in a corporation. There exist several different types (common and preferred) and classes of shares with different privileges and rights, such as registered shares (with or without par value), preference shares, (non-) redeemable shares, shares with or without voting rights and bearer shares etc.

Shelf Company
A company that previously has been organized with designated capital and registration cost paid and is placed on an inactive basis, with annual registration, capital and stamp duty fees currently paid but shares held in bearer form and the directors and officers substituted at the time the company is taken off the shelf and becomes active.

Owing to the innate mobility of the shipping industry it is common for shipowners and operators to have recourse to low tax jurisdictions. Frequently the ownership, operation, administration and registration are situated in carefully chosen (and often different) jurisdictions in order to keep global tax burdens at a low level.

Service Company
A company located in an offshore financial center to provide management, invoicing and other services for client companies located in other countries. Initially used to advantage double taxation treaties.  Service Companies are now frequently used to facilitate flight capital outflow and are often involved in money laundering schemes.

Situs or Site
The situs is the domicile or dominating or controlling jurisdiction of the trust. It may be changed to another jurisdiction, to be sited in another country.

SLC (Stand-by Letter of Credit)
A financial guarantee or performance bond issued by a bank on behalf of a customer and regulated by the ICC-500 rules.

Breaking large sums of money into small deposits through anonymous bank accounts and offshore "shell" companies into order to dodge banks to report these transactions.

Sociedad Anonima
A company established under Spanish Law. The important characteristic is that the liability of the shareholder is limited up to the amount of their capital contribution.

Societe Anonyme (SA)
A limited liability corporation established under French Law. Requires a minimum of seven shareholders. In Spanish speaking countries, it is known as the Sociedad Anonima. Important characteristic of both is that the liability of the shareholder is limited up to the amount of their capital contribution.

Sociedades Gestoras de Participatoes Sociais (SGPS)
Madeira holding company specifically designed to take advantage of European Union Directive 90/435.

SOPARFI - the Luxembourg societe de participation financiere
Luxembourg has recently extended its participation exemption regime and SOPARFIs are now subject to the normal rate of national and municipal Luxembourg tax except that, subject to the fulfilment of certain conditions, dividends and capital gains are not taxed. Such companies are therefore able to take advantage of the EU parent/subsidiary directive 90/435 A SOPARFI is not excluded from the scope of the tax treaties concluded by Luxembourg and this may make this type of company extremely attractive for certain tax planning exercises. Luxembourg has signed tax treaties with most EU countries, Canada, Czech Republic, Hungary, Japan, Korea, Morocco, Norway, Slovak Republic, Switzerland and the US.

An Austrian and German type of bank / building society account. Ownership is certified by a book and stamp not by identification. They do still exist.

Statute of Limitations
The deadline after which a party claiming to be injured by the settlor may (should) no longer file an action to recover his or her damages.

That which is fixed by statutes, as opposed to Common Law.

A Liechtenstein form of private foundation.

Stepping-Stone Country
A country in which a screen company is incorporated.

Sterling Area
The area in which the pound sterling is legal tender, namely the Scheduled Territories. In general, the United Kingdom does not impose restrictions on exchange transactions or payments and receipts between residents of the United Kingdom and residents of the Scheduled Territories. Exchange control applies mainly to transactions with residents of countries outside the Scheduled Territories.

Exchanging money or securities for securities.

Shelf Company
A company that previously has been organized with designated capital and registration cost paid and is placed on an inactive basis, with annual registration, capital and stamp duty fees currently paid but shares held in bearer form and the directors and officers substituted at the time the company is taken off the shelf and becomes active.

Foundation, a legal entity established in Liechtenstein with corporate personality and founded in order to receive a permanent transfer of assets by way of settlement. Do not have shares.

Stockholders’ Annual Meeting
"The parliament"/"ultimate authority": 1) approves annual accounts of both profit and loss and the company’s assets and liabilities; 2) makes policy decisions on future business actions; 3) personnel decisions (president, secretary and treasurer - to be retained or replaced - the same goes for whether to retain or replace the auditors and directors; 4) constitutional issues: should the Articles of Association be modified or changed?; should quorum requirements be changed?

Sub-account (segregated account)
When a bank acts on behalf of an intermediary, a sub account is opened for each of the intermediaries' clients, to hold their funds in their name.  The account can only be operated, and the funds can only be used, according to the terms of a written agreement (Power of Attorney) that is given to, and approved by, the bank.  The deposited funds are not considered intermediary assets nor bank assets if a safekeeping receipt is issued by the bank.

Subpart F Income
The section of the American tax law of 1962 containing anti-low tax jurisdiction measures in relation to specified companies known as "controlled foreign corporations".

Subsidiary Company
A subsidiary company is a company under the control of another company through stock ownership.

Substantial Holding Company
A particular type of holding company established in the Netherlands exempted from tax on income from investments under specified conditions.

The name/abbreviation of letters after the company name to denote limited liability, for example: Limited, Corporation, Incorporated, Societe Anonyme (France), Societe par actions (France), Sociedad Anonima, Sociedade Anonima, Stiftung (Liechtenstein), Limitada, Aktiengesellschaft (Germany), Naamloze Vennootschap (The Netherlands), Aktieselskab (Denmark), Sociedad Berhad Anonima (Western Samoa), Berhad (Labuan), Sociedad Anonima de Inversion (Uruguay), AG (Germany), ApS, A/S (Denmark), BV (The Netherlands), Corp., Est. (Liechtenstein), GmbH (Germany), Inc., KFT (Hungary), LDA, LLC, Ltd., PLC (United Kingdom), S.A., S.A.R.L. (France), S.A.F.I. (Uruguay).


Tax Avoidance
Lawful agreement, or re-arrangement, of the affairs of an individual or company intended to avoid liability to tax.

Tax Clearance Certificates
A certificate issued by an Income Tax Department confirming that an individual departing from a country has fulfilled all his income tax obligations and has no arrears. The certificate must be shown to customs and emigration authorities upon departure from the specific country.

Tax Exempt Company (as found in the Channel Islands and the Isle of Man)
This is a company designed for companies and individuals who are foreign to the jurisdiction in which it is registered, providing a maximum of privacy, combined with comprehensive freedoms from local taxation. Tax Exempt companies (often referred to simply as Exempt Companies) pay a tax-exempt fee each year. This fee is a fixed annual fee exempting the company from further tax liabilities in the jurisdiction in which it is registered. It also has to pay annual filing fees (governmental fees) and domiciliary fees (service provider's fees) in order to remain registered. The relevant tax-exempt fee for the relevant jurisdiction is denoted in the e-offshore list for every jurisdiction.

Tax Evasion
Fraudulent or illegal arrangements made with the intention of evading tax, e.g. by failure to make full disclosure to the revenue authorities.

Tax Incentives
The term Tax Incentives is used when tax benefits are part of an economic development programme. Most tax incentive measures fall into one or more of the following categories: tax exemption (tax holiday); deduction from the taxable base; reduction in the rate of tax; tax deferment.

Tax Haven
The term Tax Haven is generally used to refer to a jurisdiction: 1) where there are no relevant taxes; 2) where taxes are levied only on internal taxable events, but not at all, or at low tax rates, on profits from foreign sources; or 3) where special tax privileges are granted to certain types of taxable persons or events. Such special tax privileges may be accorded by the domestic internal tax system or may derive from a combination of domestic and treaty provisions. (Where tax benefits are part of an economic development program the term tax incentives is usually used).

Simply stated, a tax haven is any country whose laws, regulations, traditions, and, in some cases, treaty arrangements make it possible for one to reduce his over all burden. The tax havens of the world broadly may be classified into six separate categories: 1) no-tax havens (e.g., Anguilla, Bahamas, Bermuda, Cayman Islands, Nevis, Turks and Caicos, St. Vincent and Vanuatu); 2) countries taxing only local income (e.g., Costa Rica, Liberia, Panama, Gibraltar and Hong Kong); 3) low-tax havens with treaty benefits (e.g., the Netherlands, the Netherlands Antilles, British Virgin Islands, Luxembourg and Singapore); 4) countries offering special privileges (e.g., Channel Islands and the Isle of Man); 5) tax havens for individuals (e.g., Andorra, Sark, Campione, Italia and Monaco; 6) tax havens for International Business Companies (e.g., Antigua, Barbados, Grenada, Jamaica and Montserrat).

Tax Holiday
Exemption from taxation for a designated period of time.

Tax Regimen
The local tax treatment of income tax, foreign source income, non-resident treatment and special tax concessions which, when combined, form complex issues.

Tax Loophole
An unintended benefit permitted under the tax laws of a country when previously the Government unknowingly approved legislation that encourages a tax-payer to take advantage of a tax reduction or exemption which the legislators had foreseen.

Tax-Loss Company
A company that has accumulated losses which are not allowed for income tax purposes but may be attractive to another company so that a takeover or merger of the company suffering a loss will place the latter on a profitable basis. In this way the losses are used to reduce or eliminate the tax liability of the resulting company when it subsequently shows profits.

Tax Shelters
The term "tax shelters" is sometimes employed to refer to those jurisdictions where taxes are levied only on internal taxable events, but not at all, or at very low rates, on profits from foreign sources. In domestic tax law the term applies to a variety of devices which allow taxpayers to deduct certain artificial losses, i.e. losses which are not really economics losses but represent losses which are available as deductions under the current tax laws. These artificial losses may be offset not only against income from the investment out of which they arise, but also against the taxpayer’s other income, usually from his regular business or professional activity.

Tax Sparing
The sphere of application of a tax incentive may be extended by way of a tax sparing clause in a treaty between a capital importing country and a capital exporting country. Such clauses allow residents of the capital exporting country a credit against domestic tax for profits or gains derived in the developing country in respect of which all or specified taxes are subject to exemption or reduction in the latter country. Normally tax treaties are not concluded between high tax jurisdictions and low tax jurisdictions. In line with this approach certain tax treaties specifically exclude from their scope entities which benefit from specially favoured tax treatment (e.g. the exclusion of Luxembourg holding companies from the provisions of tax treaties concluded with Luxembourg). However, certain colonies or former colonies of the United Kingdom and the Netherlands benefit from extensions (with or without modification) of treaties concluded respectively by the United Kingdom and the Netherlands. The existence of such treaty links may be of considerable value with regard to low tax jurisdiction operations taking place in jurisdictions such as the British Virgin Islands and the Netherlands Antilles.

Tax Treaties
Tax treaties are international agreements or conventions concluded with the object of eliminating double taxation by the contracting states. International double taxation may be loosely defined as the imposition of comparable taxes in two (or more) states on the same taxpayer in respect of the same subject matter and for identical or overlapping periods. The most harmful effects of double taxation are on the exchange of goods and services and on the movement of capital and persons.

The form signed by the seller of a security authorizing the company to remove his name from the register and substitute that of the buyer.

A bond series issued for sale in a foreign country.

A specified part of a larger transaction.  Each purchase and resale of a separate block of bank instruments within the total transaction is known as a tranche. 

Trade Program
A term for the participation in the buying and the selling of bank debentures.

Conversion of non exempt assets to exempt assets.

A Liechtenstein form of a trust.

A company which straddle national boundaries. A transnational company is not a multinational. The latter’s business operations work independently of each other. The many different and far-flung operations of a transnational are inextricably linked with each other.

Another Liechtenstein form of registered trust, designed to undertake commercial activities.

True Settlor
The true grantor is not the true settlor, and his or her identity is kept quite private by the trustee.

1. An entity created for the purpose of protecting and conserving assets for the benefit of a third party, the beneficiary. A contract affecting three parties, the settlor, the trustee and the beneficiary. A trust protector is optional but recommended, as well. In the trust, the settlor transfers asset ownership to the trustee on behalf of the beneficiaries.
2. The concept of a trust dates back to the time when the Norman’s conquered England in the middle of the 11th century. The trust concept has been developed over the centuries, and has now become one of the most effective tax and estate planning techniques available today. The word "trust" refers to the duty or aggregate accumulation of obligations that a person (known as the settlor) rest upon a person described as a trustee by transferring his assets to this third party. The responsibilities are in relation to property held by him or under his control. The trustee is obliged to administer the trust property in the manner lawfully prescribed by the trust instrument (Trust or Settlement Deed, Declaration of Trust), or in the absence of specific provision, in accordance with equitable principles or statute law. The administration will thus be in such a manner that the consequential benefits and advantages accrue, not to the trustee, but to the beneficiary (-ies)..
There are three basic types of trust: 1) an ‘Interest in Possession’ trust allows for a particular beneficiary, often the settlor, to have a distinct right to income from part of the trust’s capital assets; 2) An ‘Accumulation and Maintenance’ trust allows for income to accumulate until a class of beneficiaries reach a certain age; 3) A ‘Discretionary’ trust vests discretion with the trustees to decide how both income and capital are distributed. It is also possible to appoint an individual who is known as the ‘protector’. The protector’s main function is to ensure that the trustees administers and manages the trust assets in accordance with the trust deed and he is often vested with the power to appoint and remove trustees.
A trust does not have shares.
3. A trust is the relationship which arises whenever a person or corporate entity, called a trustee, is compelled in equity to hold property (whether real or personal, and whether by legal or equitable title) for the benefit of some other persons who are termed Beneficiaries, or for a lawful purpose in such a way that the real benefit of the property accrues to the Beneficiaries of the Trust. A trust must have a settlor or a person who establishes the trust to take over the ownership of assets. The trustee is an individual or corporation to which legal ownership of the assets is transferred. A trustee must supervise, manage, invest and distribute the assets in accordance with the trust deed. The trust deed states the terms and conditions under which the trustee operates. A beneficiary is the intended owner of the assets placed in the trust. The protector is a guardian who ensures that trustees carry out the wishes of the settlor.

1. The Testamentary Trust: A trust created by the Grantor/Settlors at death by will. This is a type of trust which does not avoid probate, since the assets used to fund the trust are controlled by the will which is administered by the probate court. These types of trusts may sometimes be subject to ongoing jurisdiction of the probate court.

2. Inter Vivos Trust: Also known as living trust or loving trust, the Inter Vivos Trust is created during the Grantor's life and is generally revocable during his or her lifetime. Living trusts have numerous advantages over testamentary trusts in that they can avoid the delay and expense of dealing with the probate court and lawyers; solve the disability or potential guardianship problems of the Grantor as he or she becomes elderly; maximize available tax planning; avoid forced heirship laws; and provide for flexible methods of distributing assets to beneficiaries as and when intended. Many estate and trust professionals recommend living trusts to hold all assets during life.

3. Life Insurance Trust: This is a form of living trust that holds the ownership of insurance policies and provides for the distribution of the insurance proceeds on the death of the insured/grantor. This type of planning is particularly popular in the United States, as insurance is one of the single most useful wealth transfer devices permitted under United States estate tax law.

4. Charitable Trust: Either a living trust or testamentary trust, the charitable trust has charities as its beneficiary. A charitable reminder trust which allows current income tax benefits to be obtained in the form of charitable deductions - with the property ultimately going to charity free of estate tax benefits those with substantial wealth. A charitable lead trust (CLT) is a vehicle for passing wealth to subsequent generations while also satisfying the donors' philanthropic interests and not only providing for immediate charitable income tax deduction but also requiring the grantor to report all income realized by the CLT on his or her annual personal income tax return. The grantor is not permitted an income tax deduction for the current value of the lead interest.

5. Protective Trust: The Protective Trust provides specific provisions, either inter vivos or testamentary, whereby the Settlor ensures protection of the property for beneficiaries who may be incompetent, improvident, or about to be divorced. It should be noted that a protector trust cannot benefit the grantor with immunity from his own creditors. However, a grantor can settle a trust to protect a beneficiary from claims of the beneficiary's creditors and even from claims in a divorce.

6. Discretionary Trust: This popular type of trust provides powers to a trustee that allows the trustee to decide which beneficiary, or who among a class of beneficiaries, may be given distributions of the trust assets. The essence of a discretionary trust is that a beneficiary has no right to claim any part of the income or even principal. The trustee is given the flexibility to ay the beneficiary or apply trust assets for his benefit as the trustee thinks fit. Discretionary trusts are particularly useful in protective trusts. It should be noted that under the English Trustees Act of 1925, Section 33, a protective trust can be created expressly by creating a determinable life estate followed by a discretionary trust.

7. Accumulation Trust: This trust has provisions that require the trustee to accumulate income until some later date when it is distributed. This trust provision, in combination with protective trust provisions, enables the trust mechanism to be the most efficient and effective estate planning device for minor children, incompetent beneficiaries, or beneficiaries who may be exposed to financial risks or litigation.

8. Irrevocable Trust: A trust which may not be changed, amended, or revoked, is the Irrevocable Trust. The terms of this trust are permanent. This type of trust should be used only under special circumstances, such as with a life insurance trust (in the United States), and when dealing with situations where completed gifts are required. Generally, irrevocable trusts cannot be used for living or inter vivos trusts situations. Trusts which can be terminated by the Grantor are Revocable Trusts.

9. Grantor Trust: A trust where, because of the application of United States Income Tax Law, all the income earned by the trust is taxed to the Grantor whether or not distributed. This is a tax classification rather than a traditional trust classification by usage.

10. Express Trust: An Express Trust exists when the Trust Deed stipulates how the assets are to be managed and when and how capital and income are distributed, although it may be difficult for surpluses to avoid tax claims from the home country. Other tax classifications which have become part of the trust lexicon are Qualified Domestic Trusts (Q-Dot), Qualified Subchapter-S Trusts (QSST), and Qualified Terminable Interest Property (Q-Tip).

11. Purpose Trust: Designed for a specific, reasonable and plausible purpose, it does not name any individual as a predetermined beneficiary. Instead, by undertaking commercial activity or holding assets in a purpose trust, a company or individual avoids classification as the owner of the commercial activity or trust assets. A purpose trust can be used for: (i) permitting avoidance of regulatory restrictions; (ii) obtaining freedom from liability when undertaking hazardous activites; (iii) facilitating a loan by sequestering assets; and (iv) removing voting control of stock from a company or individual.

12. Revocable Trust: One that may be cancelled by the grantor under most circumstances. An revocable trust has many applications, including the authority for someone other than the grantor to pay taxes on the income of the trust or to be certain that the capital in trust is preserved for children and grandchildren.

13. Simple Trust: This is a trust that must distribute all its income; all other trusts are in the category of "complex trusts".

14. Spendthrift Trust: A trust that prohibits the beneficiary from disposing of or assigning an interest to another party. This type of trust may not be attached or otherwise reached by the beneficiaries' creditors.

A person totally independent of the settlor who has the fiduciary responsibility to the beneficiaries to manage the assets of the trust as a reasonable prudent business person would do in the same circumstances. Shall defer to the trust protector when required in the best interest of the trust. The trustee reporting requirements shall be defined at the onset and should include how often, to whom, how to respond to instructions or inquiries, global investment strategies, fees (flat and/or percentage of the valuation of the trust estate), anticipated future increases in fees, hourly rates for consulting services, seminars and client educational materials, etc. The trustee may have full discretionary powers of distributions to beneficiaries.

Trust Deed (Settlement Deed, Declaration of Trust or Trust Instrument)
The document that lays down the foundations of how the trustees are to administer and manage the trust assets and how they are to distribute and dispose of trust assets during the lifetime of the trust.

Trust Indenture
A trust instrument such as a trust deed creating an offshore trust.

Trust Protector
A person appointed by the settlor to oversee the trust on behalf of the beneficiaries. In many jurisdictions, local trust laws define the concept of the trust protector. Has veto power over the trustee with respect to discretionary matters but no say with respect to issues unequivocally covered in the trust deed. Trust decisions are the trustee's alone. Has the power to remove the trustee and appoint trustees. Consults with the settlor, but the final decisions must be the protector's.

Trust Services
A large number of banks located in low tax jurisdictions offer trust services. In addition there are trust companies specifically offering trust services. Most low tax jurisdictions have enacted legislative provisions and set up administrative authorities to control the activities of such banks and trust companies. Services offered by banks and trust companies normally include a fairly wide range of trusteeship, management and related services. The trusteeship services involve not merely acting as trustee of settlements, but many other services such as acting as trustee for debenture holders or as custodian trustee for pension funds, attending to statutory requirements and the maintenance of financial records. Investment services are normally provided.


Underground Economy
Part of an economy that is unrecorded by the tax authorities. It may be unrecorded because it involves a barter transaction, for example, or because it is attempting to evade tax.

An arrangement by which a company is guaranteed that an issue of shares will raise a given amount of cash because the underwriters, for a commission, agree to subscribe for any of the issue not taken up by the public.


It is the process used by the offshore consultant for qualifying the prospective client to determine if he or she is a good candidate for offshore asset protection; as in to vet the prospective client.

Value Added Tax.

Venture Capital
Money that is put up by a financial institution or wealthy individual to back a risky project, either in its early stages or when it needs a new injection of capital. Because of the high risk involved, venture capital expects a higher rate of return than that obtained from normal equity.

Vintage Company
See Shelf Company.

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What is offshore?

The word "offshore" has no precise legal dictionary definition, it simply means "situated or operating in a foreign country or at some distance from the shore" and reflects the fact that most low tax jurisdictions are islands.


Portfolio of Laws
- BVI - Trustee (Amendment) Act, 2003

- Cayman Islands - The Companies Law (CAP.22) - (2002 Revision)

- Cyprus - The Income Tax Law of 2002

more laws >>

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