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Today, I'm referencing an article recently printed in MotherJones here - https://www.motherjones.com/politics/2021/01/memo-how-to-hide-money-offshore/

They reference an outdated 2000 memo from a financial advisor called A Hougue. Given banking rules, FATCA, CRS etc - these certainly wont work today but they provide an interesting educational perspective on how illicit activity was conducted in the past.